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Senate Engrossed House Bill
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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HOUSE BILL 2104 |
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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 three years after the year in which 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.
4. A taxable improvement is made to the property.
E. during the three-year period prescribed by subsection D of this section, if the county assessor classifies a previously unreported taxable improvement as agricultural property, the county assessor may assess the applicable property tax on the improvement for the current tax year and any prior tax year in which the improvement existed.