AZ HB2051

Amends Arizona Revised Statutes section 42-13355 to clarify the definition and assessment of clean rooms used in semiconductor manufacturing, processing, fabrication, or research and development.

Specifies that clean rooms shall be valued and assessed as tangible personal property rather than real property.

Defines "clean room" to include all property that controls humidity, temperature, particulate matter, and contamination within specified parameters, including integrated systems, fixtures, piping, movable partitions, lighting, and production machinery and equipment.

Explicitly excludes the building structure itself and any permanent, nonremovable components of the building that houses the clean room environment from the definition of personal property subject to this assessment method.