Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-13206 — Valuation of dedicated parking or common areas
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.
Source: official text