Arizona § 42-13355 Assessing clean rooms as personal property; definition

Arizona Statutes

§ 42-13355 — Assessing clean rooms as personal property; definition

Arizona § 42-13355

Title 42Arizona Revised Statutes

Ch. 13VALUATION OF LOCALLY ASSESSED PROPERTY

Art. 8Valuation of Property of Manufacturers, Assemblers or Fabricators

This text of Arizona § 42-13355 (Assessing clean rooms as personal property; definition) 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. § 42-13355 (2026).

Text

A.Clean rooms that are used for manufacturing, processing, fabrication or research and development of semiconductor products shall be valued and assessed as tangible personal property.

B.For the purposes of this section:

1."Clean room" means all property that comprises or creates an environment where humidity, temperature, particulate matter and contamination are precisely controlled within specified parameters, without regard to whether the property is actually contained within that environment or whether any of the property is affixed to or incorporated into real property.

2.Clean rooms include the integrated systems, fixtures, piping, movable partitions, lighting and all property that is necessary or adapted to reduce contamination or to control airflow, temperature, humidity, ch

Free access — add to your briefcase to read the full text and ask questions with AI

A. Clean rooms that are used for manufacturing, processing, fabrication or research and development of semiconductor products shall be valued and assessed as tangible personal property.

B. For the purposes of this section:

1. "Clean room" means all property that comprises or creates an environment where humidity, temperature, particulate matter and contamination are precisely controlled within specified parameters, without regard to whether the property is actually contained within that environment or whether any of the property is affixed to or incorporated into real property.

2. Clean rooms include the integrated systems, fixtures, piping, movable partitions, lighting and all property that is necessary or adapted to reduce contamination or to control airflow, temperature, humidity, chemical purity, or other environmental conditions or manufacturing tolerances, as well as the productions machinery and equipment operating in conjunction with the clean room environment.

3. Clean rooms do not include the building or a permanent, nonremovable component of the building that houses the clean room environment.