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REFERENCE TITLE: property tax; assessment of greenhouses |
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State of Arizona Senate Fifty-second Legislature First Regular Session 2015
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SB 1204 |
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Introduced by Senator Pierce
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AN ACT
amending title 42, chapter 15, article 2, Arizona Revised Statutes, by adding section 42-15064; relating to the assessment of greenhouses.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Title 42, chapter 15, article 2, Arizona Revised Statutes, is amended by adding section 42-15064, to read:
42-15064. Assessing greenhouses as personal property; definition
A. Greenhouses that are used for growing and processing vegetables and that total at least one hundred thousand square feet in area shall be valued and assessed as agricultural tangible personal property.
B. For the purposes of this section, "Greenhouse":
1. Includes all property that comprises or creates an environment where humidity, temperature, particulate matter and contamination are precisely controlled within specified parameters for the purpose of cultivating specialized vegetable crops, without regard to whether the property is actually contained within that environment or whether any of the property is affixed to or incorporated into real property.
2. Includes the integrated systems, fixtures, piping, movable partitions, lighting and all property that is necessary or adapted to reduce contamination or to control airflow, temperature, humidity, chemical purity or other environmental conditions, as well as the sorting, wrapping or packaging machinery and equipment operating in conjunction with the greenhouse environment.
3. Does not include administrative office buildings or auxiliary storage buildings associated with the greenhouse facility.