Arizona Code § 42-11130

Exemption for public library organizations
Open in Lexace · Ask the AI about this section
42-11130. Exemption for public library organizations
Property that is not used or held for profit, that is owned by an organization the mission of which is to provide supplemental financial support to public libraries and that qualifies as a charitable organization and is recognized under section 501(c)(3) of the internal revenue code is exempt from taxation if the property is used predominantly for those purposes.

‹ Prev All Arizona sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.