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Current as of March 08, 2022 | Updated by FindLaw Staff
A. Hospitals for the relief of the indigent or afflicted, appurtenant land and their fixtures and equipment are exempt from taxation if they are not used or held for profit.
B. Property that is used to operate a health care institution that provides medical, nursing or health related services for persons with disabilities or who are sixty-two years of age or older is exempt from taxation if the property is not used or held for profit.
C. Qualifying community health centers as defined in § 36-2907.06 and appurtenant land and their fixtures and equipment are exempt from taxation if they are not used or held for profit.
D. Property that is owned by a health care provider recognized under section 501(c)(3) of the internal revenue code 1 and organized as a nonprofit corporation is exempt from taxation if the property is used to provide health care services and the property is not used or held for profit. An exemption under this subsection includes all buildings, appurtenant land, fixtures, equipment and other reasonably required property, including property used for the administration of services. For the purposes of this subsection, “health care provider” means a health care institution as defined in title 36 2 or an entity that provides health care services directly to patients through health care providers who are licensed pursuant to title 32. 3
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-11105. Exemption for health care property - last updated March 08, 2022 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-11105/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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