42-11119. Exemption for property of volunteer roadway cleanup and beautification organizations Property that is owned by a volunteer nonprofit organization is exempt from taxation if it meets all of the following requirements: 1. The property is used exclusively for the purpose of performing roadway cleanup and beautification on a gratuitous basis. 2. The property is not used or held for profit. 3. The property is not used or occupied by or for the benefit of any person.
Arizona Legal Code
§ 42.11119
Source: https://www.azleg.gov/ars/42/11119.htm· Version 2026