Senate Engrossed

agricultural property; reclassification; notice

State of Arizona

Senate

Fifty-fifth Legislature

First Regular Session

2021

CHAPTER 151

SENATE BILL 1734

AN ACT

amending sections 42-12155, 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 42-12155, Arizona Revised Statutes, is amended to read:

START_STATUTE42-12155. 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, or 5 or 6 of this title.END_STATUTE

Sec. 2. 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. 3. 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

APPROVED BY THE GOVERNOR MARCH 26, 2021.

FILED IN THE OFFICE OF THE SECRETARY OF STATE MARCH 26, 2021.