42-11117. Exemption for property of volunteer fire departments The property of a volunteer fire department that is recognized under section 501 of the internal revenue code is exempt from taxation if the property is used exclusively for fire suppression and prevention activities and is neither used nor occupied by or for the benefit of any person.
Arizona Legal Code
§ 42.11117
Source: https://www.azleg.gov/ars/42/11117.htm· Version 2026