ARS § 33-1204
When there is a unit owner other than a declarant, each unit is taxed and assessed separately, and common elements cannot be separately taxed or assessed. If the declarant has reserved the right to withdraw common elements, that withdrawn portion is taxed and assessed against the declarant alone. If there is no unit ow
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- United States — Arizona
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- en
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Statute overview
About this statute
When there is a unit owner other than a declarant, each unit is taxed and assessed separately, and common elements cannot be separately taxed or assessed. If the declarant has reserved the right to withdraw common elements, that withdrawn portion is taxed and assessed against the declarant alone. If there is no unit owner other than a declarant, the condominium is taxed and assessed as one parcel.
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ARS § 33-1204
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