42-11126. Exemption for production livestock and animals; definition Livestock and poultry as defined in section 3-1201, aquatic animals as defined in section 3-2901 and colonies of bees are exempt from taxation as provided by article IX, section 13, Constitution of Arizona. For purposes of this section, ' poultry' includes ratites.
Arizona Legal Code
§ 42.11126
Source: https://www.azleg.gov/ars/42/11126.htm· Version 2026