AZ HB2108

Amends Arizona Revised Statutes section 42-12009 to modify the definition of class nine property for property tax purposes.

Expands class nine property classification to include improvements on government property used for "convention activities or" athletic, recreational, entertainment, artistic or cultural facilities (previously limited to athletic, recreational, entertainment, artistic or cultural facilities only).

Removes the former subsection 6 that separately classified improvements used "primarily for convention activities" on government property.

Maintains existing class nine classifications for aviation-related improvements, contractor-acquired property, public development corporations, and nonprofit charter school properties.

Effective date: April 9, 2015.