AZ · constitutions
Ariz. Const. art. IX, § 16
Exemption of watercraft from ad valorem property taxes
Commencing January 1, 1967, all watercraft registered for operation in Arizona, excluding watercraft owned and operated for any commercial purpose, is exempt from ad valorem property taxes. Watercraft exempt from ad valorem property taxes shall be subject to or exempt from a license tax, as may be prescribed by law.
"Watercraft", as used in this section, shall be defined as provided by law.
Provenance
- Source
- azleg.gov
- Retrieved
- 2026-09-26
- Edition
- 2026-09-25
- Content hash
6e00b9048f3b78803ec2be47ed7312e54c9e1fd521f3eea2d711e1b77cfcf20b
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