Arizona Statutes
§ 33-1204 — Separate titles and taxation
Arizona § 33-1204
This text of Arizona § 33-1204 (Separate titles and taxation) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ariz. Rev. Stat. Ann. § 33-1204 (2026).
Text
A.If there is a unit owner other than a declarant, each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real estate.
B.Except as provided in subsection C, if there is a unit owner other than a declarant, each unit shall be separately taxed and assessed, and no separate tax or assessment may be rendered against any common elements.
C.Any portion of the common elements which the declarant reserves the right to withdraw from the condominium shall be separately taxed and assessed against the declarant and the declarant alone is liable for payment of those taxes, as long as the declarant retains this right to withdraw.
D.If there is no unit owner other than a declarant, the real estate comprising the condomi
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Related
Weitz Co. v. Heth
333 P.3d 23 (Arizona Supreme Court, 2014)
London Bridge Resort, Inc. v. Mohave County
27 P.3d 819 (Court of Appeals of Arizona, 2001)
The Weitz Company v. Nicholas Heth
(Arizona Supreme Court, 2014)
Nearby Sections
15
§ 33-1005
Payments made in trust§ 33-1007
Definition of professional services§ 33-1008
Waiver of lien§ 33-101
Petition to establish landmarks§ 33-1021.01
Dry cleaners' and launderers' lien; foreclosure§ 33-1022
Garages; aircraft§ 33-1022.01
Fabrication work; lienCite This Page — Counsel Stack
Bluebook (online)
Arizona § 33-1204, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/33-1204.