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Arizona Revised Statutes Title 42. Taxation § 42-11110. Exemption for cemeteries

Current as of January 01, 2025 | Updated by Findlaw Staff

A. Cemeteries as defined in § 32-2101 that are set apart and used to inter deceased human beings and historic private burial sites and historic private cemeteries as defined in § 41-511.04 are exempt from taxation.

B. The owner of a cemetery, historic private burial site or historic private cemetery shall initially establish qualification for exemption under this section by filing an affidavit with the county assessor under § 42-11152. Thereafter, the owner shall notify the county assessor pursuant to § 42-11152 if:

1. Any part of the property is no longer, or will not be, used as a cemetery or has been rezoned, and the assessor shall sever that part of the property from the exempt parcel.

2. Any interest in the title to any part of the property is conveyed to a new owner.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-11110. Exemption for cemeteries - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-11110/

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