Arizona Constitution|Section 16 - Exemption of watercraft from ad valorem property taxes

                                                




 16.  Exemption of watercraft from ad valorem
                   property taxes
Section 16.  Commencing January 1, 1967, all watercraft
      registered for operation in Arizona, excluding watercraft owned and operated
      for any commercial purpose, is exempt from ad valorem property
      taxes.  Watercraft exempt from ad valorem property taxes shall be subject to
      or exempt from a license tax, as may be prescribed by law.

      "Watercraft", as used in this section, shall be defined as provided by
      law.