Arizona Statutes
§ 42-13206 — Valuation of dedicated parking or common areas
Arizona·Title 42 Arizona Revised Statutes·Ch. 13 VALUATION OF LOCALLY ASSESSED PROPERTY·Art. 5 Valuation of Shopping Centers
For the purposes of this article any part of the land of a shopping center that is limited by a zoning requirement or contractual covenant to parking or common area use shall be valued on the assumption that no other use is possible.
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