42-11115. Exemption for property held to preserve or protect scientific resources Property that is held by a charitable organization, recognized under section 501(c)(3) of the internal revenue code, to preserve and protect scientific, biological, geological, paleontological, natural or archaeological resources is exempt from taxation.
Arizona Legal Code
§ 42.11115
Source: https://www.azleg.gov/ars/42/11115.htm· Version 2026