PREFILED DEC 29 2025
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REFERENCE TITLE: agricultural property; classification; inspection |
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State of Arizona House of Representatives Fifty-seventh Legislature Second Regular Session 2026
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HB 2104 |
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Introduced by Representative Carter N
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AN ACT
amending section 42-12155, Arizona Revised Statutes; relating to agricultural property.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-12155, Arizona Revised Statutes, is amended to read:
42-12155. Notice of approval or disapproval; appeal
A. The county assessor shall notify the property owner whether the assessor has approved or disapproved the agricultural classification of the property on or before the date on which the assessor next mails the owner the notice of valuation for the property.
B. If the assessor disapproved the agricultural classification, the assessor shall notify the owner of the reason for disapproval within one hundred twenty days of the application.
C. The owner may appeal the decision of the assessor as prescribed by chapter 16, article 2, 5 or 6 of this title.
D. If the owner prevails in an appeal under chapter 16, article 5 of this title, the county assessor may not reclassify agricultural property or conduct an on-site inspection pursuant to section 42-12158 for four years after the appeal decision is rendered unless one of the following occurs:
1. The property owner files A change in the use notice pursuant to section 42-12156, subsection A.
2. A split of the property.
3. A change in ownership or lease of the property.