Constitution · Arizona

Ariz. Const. art. 9, § 16

Constitution
Constitution of Arizona
Text as of
October 2026

What does this section say?

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.

The text is copied from the official source: www.azleg.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.

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