Title 42 - Taxation

Chapter 13, Valuation of Locally Assessed Property , Sec. 42-13002-42-13605

Identifying common areas; definition

Article 9, Common Areas, § 42-13402

Source: Arizona Revised Statutes

  1. The county assessor shall identify common areas for valuation under this article.
  2. In general, common areas consist of improved or unimproved real property that is intended for the use of owners and residents of a residential subdivision or development and invited guests of the owners or residents and include common beautification areas and common areas used as an airport.  Areas that do not qualify as common areas shall be valued using standard appraisal techniques. The following are not considered to be common areas:
    1. Common elements of a condominium, as defined in section 33-1202.
    2. A golf course, as defined in section 42-13151 and valued pursuant to article 4 of this chapter.
  3. Property must meet all of the following requirements to be considered a common area:
    1. The property must be owned by a nonprofit homeowners’ association, community association or corporation.
    2. The association or corporation must be organized and operated to provide for the maintenance and management of the common area property.
    3. All residential property owners in the development must be required to be and must actually be members of the association or corporation, or must be obligated to pay mandatory assessments to maintain and manage the common areas.
    4. All members of the association or residential property owners in the development, their immediate families and, if provided by rules of the association or corporation, guests must have a right to use and enjoy the common areas.  This right must be appurtenant to and pass with title to each lot and parcel. The association or corporation may assess fees for particular uses of individual common areas.
    5. The common areas must be deeded to the association or corporation.
  4. For purposes of this section “airport” means runways and taxiways that are used primarily by residents of the residential subdivision but that may be designated as a reliever airport by the federal aviation administration and that receives no public funding.

Also in: Chapter 13, Sec. 42-13002-42-13605

View all Miscellaneous Statutes statutes.

Source: This content is sourced from the online version of the Arizona Revised Statutes located at www.azleg.gov.

Disclaimer: These statutes are provided as a courtesy by CHDB Law LLP. CHDB Law cannot guarantee that the statutes set forth on the website or in our published guide will not be found to be defective by a court or other tribunal after the date the books or online material are published. The HOA Knowledge Base does not attempt to include every statute that could apply to a community association issue. There may be other statutes or applicable laws that have a bearing on a particular legal issue confronted by a community association. These statutes are provided as a reference only. If a particular legal issue is confronted by a community association, the association should seek legal advice from competent attorneys.

We help planned communities, homeowner associations, and condo associations.

Our accomplished attorneys are well-versed in navigating the intricacies of State and local regulations impacting your community association or business. If you have a question, we’re just a phone call away. Call our toll-free number at (800) 743-9324 or contact us via email to discuss your specific concerns and questions.

Contact us today