Arizona Revised Statutes Title 42. Taxation § 42-12057. Criteria for renewable energy property

A. To qualify for the classification as class six pursuant to § 42-12006, paragraph 8, the owner of a manufacturing facility or headquarters facility must provide documentation to the county assessor each year that the facility is primarily dedicated to renewable energy manufacturing or regional, national or global renewable energy business headquarters operations.

B. For the purposes of this section, renewable energy operations are limited to manufacturers of, and headquarters for, systems and components that are used or useful in manufacturing renewable energy equipment for generating, storing, testing and research and development, transmitting or distributing electricity from renewable resources, including specialized crates necessary to package the renewable energy equipment manufactured at the facility.