Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-15301 — Definition of possessory improvement
Definition of possessory improvement In this article, unless the context otherwise requires, "possessory improvement" means all residential, commercial and iother incidental buildings, located on federal, state, county or municipal property or the property of another political subdivision of this state that is owned by a nongovernmental possessor thereof.
Source: official text