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Annual Affidavit of a Church, Religious Assembly or Institution Using or Holding Leased Property Primarily for Religious Worship
A.R.S. § 42-11132.01(A) requires that a church, religious assembly or institution leasing property that is classified in Class Nine pursuant to A.R.S. § 42-12009(A)(5), must annually file an affidavit with the County Assessor affirming that it: 1. Continues to use or hold the property primarily for religious worship. 2. Is the sole economic beneficiary of the classification of the property as Class Nine pursuant to Section 42-12009, Subsection A, Paragraph 5.