technical correction; valuation; personal property

This bill clarifies that clean rooms used for semiconductor manufacturing must be assessed as personal property (like equipment) for tax purposes, not as part of a building. It directly affects semiconductor manufacturers in Arizona by changing how they calculate property taxes on these facilities. The bill defines "clean room" to include all environmental control systems, fixtures, and production equipment necessary for semiconductor work, but explicitly excludes the building itself. This is a technical correction to existing tax law, not a new policy.