The Arizona Revised Statutes have been updated to include the revised sections from the 57th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 58th Legislature, 1st Regular Session, which convenes in January 2027.
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This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
42-12155 - Notice of approval or disapproval; appeal
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.