Arizona Statutes
§ 42-13201 — Definition of shopping center
Arizona·Title 42 Arizona Revised Statutes·Ch. 13 VALUATION OF LOCALLY ASSESSED PROPERTY·Art. 5 Valuation of Shopping Centers
In this article, unless the context otherwise requires, "shopping center" means an area that is comprised of three or more commercial establishments, the purpose of which is primarily retail sales, that has a combined gross leasable area of at least twenty-seven thousand square feet, that is owned or managed as a unit with at least one of the establishments having a gross leasable area of at least ten thousand square feet and that is either owner-occupied or subject to a lease that has a term of at least fifteen years.
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Related
Nordstrom, Inc. v. Maricopa County
88 P.3d 1165 (Court of Appeals of Arizona, 2004)
Scottsdale/101 Associates, LLC v. Maricopa County
359 P.3d 1035 (Court of Appeals of Arizona, 2015)
May Dept. Stores Co. v. Maricopa County
72 P.3d 842 (Arizona Tax Court, 2003)
Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibited