HB 2556: agricultural property; uses; rural activities |
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PRIME SPONSOR: Representative Finchem, LD 11 BILL STATUS: Ways & Means: DPA 10-0-0-0 |
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Defines agritourism and classifies land and improvements devoted to agritourism as agricultural real property.
History
Current Arizona law does not specifically address agritourism for property tax purposes.
1. Classifies land and improvements devoted to agritourism as "agricultural real property". (Sec. 3)
2. Defines agritourism as any activity that allows members of the general public, for recreational, entertainment or educational purposes, to view, enjoy or participate in rural activities, including farming, ranching, historical, cultural, U-pick, harvest-your-own activities or natural activities and attractions if it is conducted on farmland or land that is adjacent to and operated in connection with farmland. (Sec. 1)
3. Includes agritourism under the definition general agricultural purposes. (Sec. 2)
4. Makes technical and conforming changes.
Amendments
Committee on Ways & Means
1. Ensures the primary income of the business is derived from the production of livestock or agricultural commodities.
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Fifty-fourth Legislature HB 2556
First Regular Session Version 2: Land & Agriculture
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