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Arizona Revised Statutes Title 42. Taxation § 42-11117. Exemption for property of volunteer fire departments

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

The property of a volunteer fire department that is recognized under section 501 of the internal revenue code 1 is exempt from taxation if the property is used exclusively for fire suppression and prevention activities and is neither used nor occupied by or for the benefit of any person.

1 Internal Revenue Code sections may be found in Title 26 of U.S.C.A.
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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-11117. Exemption for property of volunteer fire departments - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-11117/

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