State Codes and Statutes

Statutes > Arizona > Title42 > 42-11117

42-11117. Exemption for property of volunteer fire departments

The property of a volunteer fire department, recognized under section 501 of the internal revenue code or under section 43-1201, is exempt from taxation if the property is used exclusively for fire suppression and prevention activities and neither used nor occupied by or for the benefit of any person.

State Codes and Statutes

Statutes > Arizona > Title42 > 42-11117

42-11117. Exemption for property of volunteer fire departments

The property of a volunteer fire department, recognized under section 501 of the internal revenue code or under section 43-1201, is exempt from taxation if the property is used exclusively for fire suppression and prevention activities and neither used nor occupied by or for the benefit of any person.


State Codes and Statutes

State Codes and Statutes

Statutes > Arizona > Title42 > 42-11117

42-11117. Exemption for property of volunteer fire departments

The property of a volunteer fire department, recognized under section 501 of the internal revenue code or under section 43-1201, is exempt from taxation if the property is used exclusively for fire suppression and prevention activities and neither used nor occupied by or for the benefit of any person.