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A.R.S. § 42-11119

Exemption for property of volunteer roadway cleanup and beautification organizations

Property that is owned by a volunteer nonprofit organization is exempt from taxation if it meets all of the following requirements:

1. The property is used exclusively for the purpose of performing roadway cleanup and beautification on a gratuitous basis.

2. The property is not used or held for profit.

3. The property is not used or occupied by or for the benefit of any person.

Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.