Arizona Revised Statutes Title 42. Taxation § 42-11121. Exemption for property of charitable community service organizations

Property that is not used or held for profit and that is owned by a community service organization the mission of which is to serve a population that includes persons who are indigent or afflicted, as defined in § 42-11101, and that qualifies as a charitable organization and is recognized under § 501(c)(3) of the internal revenue code   1 is exempt from taxation if the community service organization is primarily engaged in delivering services on that property consisting of fitness programs, camping programs, health and recreation services, youth programs, child care, senior citizen programs, individual and family counseling, employment and training programs, services for individuals with disabilities, meals, feeding programs or disaster relief.