REFERENCE TITLE: agricultural property; reclassification; notice

State of Arizona

Senate

Fifty-fifth Legislature

First Regular Session

2021

SB 1734

Introduced by

Senators Kerr: Gowan, Gray, Leach, Shope

AN ACT

amending sections 42-12156 and 42-12158, Arizona Revised Statutes; relating to agricultural property classification.

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it enacted by the Legislature of the State of Arizona:

Section 1. Section 42-12156, Arizona Revised Statutes, is amended to read:

START_STATUTE42-12156. Notice of change in use

A. If all or part of the property ceases to qualify as agricultural property under this article, the person who owns the property at the time of change shall notify the county assessor within sixty days after the change.

B. If the county assessor determines that there has been a change of use and the property ceases to qualify as agricultural property under this article, the county assessor shall notify the property owner by certified mail of the reason for reclassifying the property and include information for the property owner to appeal the reclassification.END_STATUTE

Sec. 2. Section 42-12158, Arizona Revised Statutes, is amended to read:

START_STATUTE42-12158. Inspections by county assessor

The county assessor or the assessor's deputies shall:

1. Make an on-site inspection of twenty-five per cent percent of the property classified as being used for agricultural purposes each year.

2. Make an on-site inspection and appraise all of these properties within every four years.

3. If the county assessor or the assessor's deputy determines that the property does not meet the criteria for agricultural classification, notify the property owner pursuant to section 42-12156.END_STATUTE