Ariz. Rev. Stat. § 42-11119 – Exemption for property of volunteer roadway cleanup and beautification organizations

Property that is owned by a volunteer nonprofit organization is exempt from taxation if it meets all of the following requirements:

1. The property is used exclusively for the purpose of performing roadway cleanup and beautification on a gratuitous basis.
2. The property is not used or held for profit.
3. The property is not used or occupied by or for the benefit of any person.