Real property is the rights, benefits and interests in the ownership of real estate, which includes land, buildings and other improvements located on the land. A commercial lease is real property leased or rented for commercial purposes - land or structure.We help our clients maximize their return on investment in all types of real estate assets in Maricopa, Pinal County, and all of Arizona. The Certificate of Completion (CCL) in Commercial Real Estate is designed for additional preparation for the new agent or broker. The Arizona Department of Real Estate Law Book is intended solely for use as a desk reference. For a new account, the county assessor should complete the following procedures: 1. Assign a taxpayer account number. 2. "Utility services" means service to the public of water, sewer, gas, electricity, telephone and cable television. Do you want to be a registered real estate broker in Arizona? Complete the following 5 steps to achieve your goal.