42-11112. Exemption for observatories Observatories that are maintained for astronomical research and education for the public welfare and property that is used in the work or maintenance of observatories, including property held in trust, are exempt from taxation if the observatories and other property are used only for those purposes and are not used or held for profit.
Arizona Legal Code
§ 42.11112
Source: https://www.azleg.gov/ars/42/11112.htm· Version 2026