Arizona § 42-15066 - Assessing clean rooms as personal property; definition
Full text of Arizona Arizona Revised Statutes § 42-15066 — Assessing clean rooms as personal property; definition, with citation guidance and answers to common questions.
§ 42-15066. Assessing clean rooms as personal property; definition
A. Clean rooms that are used for manufacturing, processing, fabrication or research and development of semiconductor products shall be valued and assessed as tangible personal property.
B. For purposes of this section, "clean room" means all property that comprises or creates an environment where humidity, temperature, particulate matter and contamination are precisely controlled within specified parameters, without regard to whether the property is actually contained within that environment or whether any of the property is affixed to or incorporated into real property. Clean room:
1. Includes the integrated systems, fixtures, piping, movable partitions, lighting and all property that is necessary or adapted to reduce contamination or to control airflow, temperature, humidity, chemical purity or other environmental conditions or manufacturing tolerances, as well as the production machinery and equipment operating in conjunction with the clean room environment.
2. Does not include the building or a permanent, nonremovable component of the building that houses the clean room environment.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-15066
What does Arizona Revised Statutes § 42-15066 cover?
Section 42-15066 ("Assessing clean rooms as personal property; definition") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-15066?
A common citation format is "Arizona Revised Statutes § 42-15066" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-15066 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.