AZ SB1066

Adds general hospitals subject to the Emergency Medical Treatment and Active Labor Act (EMTALA) to Arizona's Class Four property for tax purposes.

Includes satellite facilities operating under a general hospital's single group license and also subject to EMTALA in the Class Four property classification.

Class Four property is valued at full cash value for taxation purposes.

Clarifies that the addition of general hospitals to Class Four does not limit eligibility for tax exemptions under chapter 11, article 3 of Arizona Revised Statutes.