Valuation of dedicated parking or common areas

  1. Law
  2. Arizona Revised Statutes
  3. Taxation
  4. Valuation of dedicated parking or common areas

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42-13206. Valuation of dedicated parking or common areas

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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