42-12007. Class seven property For purposes of taxation, class seven is established consisting of real and personal property and improvements that meet the criteria for property included in class one, paragraphs 12 and 13 and also the criteria for commercial historic property as defined in section 42-12101.
Arizona Legal Code
§ 42.12007
Source: https://www.azleg.gov/ars/42/12007.htm· Version 2026