Arizona Statutes
§ 42-6201 — Definitions
Arizona·Title 42 Arizona Revised Statutes·Ch. 6 LOCAL EXCISE TAXES·Art. 5 Government Property Lease Excise Tax
In this article, unless the context otherwise requires:
1."Government lessor" means a city, town, county or county stadium district.
2."Government property improvement" means a building for which a certificate of occupancy has been issued, for which the title of record is held by a government lessor, that is situated on land for which the title of record is held by a government lessor or a political subdivision of this state and that is available for use for any commercial, residential rental or industrial purpose, including, but not limited to, office, retail, restaurant, service business, hotel, entertainment, recreational or parking uses.
3."Gross building space" means the total floor area of a building measured from the exterior of the walls, but not including unenclosed areas.
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Related
Hub Properties Trust v. Maricopa County
358 P.3d 592 (Court of Appeals of Arizona, 2015)
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