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ARIZONA STATE SENATE
Fifty-Sixth Legislature, First Regular Session
AMENDED
dude ranches; historical markers
Purpose
Requires the Arizona Historical Society (Historical Society) to issue historical markers for a dude ranch that is designated for inclusion in the Arizona Dude Ranch Heritage Trail Program (Trail Program). Retroactive to tax years beginning September 29, 2021, modifies requirements related to the guest ranch property valuation.
Background
The Historical Society, administered by the 25-member Board of Directors, must procure, by gift, exchange or purchase: 1) books, maps, papers and materials pertaining to the history of Arizona and the west; 2) narratives of historical events of the exploration and early settlement of Arizona and of overland travel in Arizona and the west; 3) data relating to Indian tribes and portraying the antiquities, the past and present conditions and progress of Arizona; and 4) historical and scientific reports of the western states and materials and facilities for investigation of historical, scientific, social, educational and literary subjects. The Historical Society may operate a program for the establishment and maintenance of historical markers at various locations in Arizona (A.R.S. §§ 41-821 and 42-823).
The Historical Society administers the permanent Arizona Historical Society Revolving Fund (Fund), which consists of monies that the Historical Society receives from operating gift shops, book shops, food service facilities, and charging for the use of or admission into any of the Historical Society's facilities. Fund monies are required to be spent for enhancing the Historical Society's programs or operating or improving its facilities (A.R.S. § 41-826).
Laws 2022, Chapter 203 established the Trail Program in the Arizona State Parks Board (ASPB) to serve as a guide to working dude ranches in Arizona. The Arizona Dude Ranch Heritage Trail consists of dude ranches that are designated as an Arizona Heritage Ranch. The ASPB may designate a dude ranch for inclusion in the Trail Program if the statutory requirements are satisfied.
There is no anticipated fiscal impact to the state General Fund (state GF) associated with this legislation.
Provisions
Historical Society
2. Specifies that the horse herd size requirement for designation in the Trail Program applies during the operating season in which guests are present.
4. Adds, to the Fund's sources, gifts, grants, donations and contributions to the Fund.
Guest Ranch Property Valuation
5. Specifies, retroactive to tax years beginning September 29, 2021, in the definition of guest ranch, that the horse herd size requirement applies during the operating season in which guests are present.
6. Requires, retroactive to tax years beginning September 29, 2021, a guest ranch's property valuation to be made on the assumption that no other property use is possible.
Miscellaneous
7. Makes technical and conforming changes.
8. Becomes effective on the general effective date, with a retroactive provision as noted.
Amendments Adopted by the Finance Committee
1. Removes the $75,000 appropriation from the state GF in FY 2024 to the Historical Society to issue historical markers for a dude ranch that is designated for inclusion in the Trail Program.
3. Specifies, retroactive to tax years beginning September 29, 2021, in the definition of guest ranch, that the horse herd size requirement applies during the operating season in which guests are present.
4. Requires, retroactive to tax years beginning September 29, 2021, a guest ranch's property valuation to be made on the assumption that no other property use is possible.
House Action Senate Action
LARA 2/13/23 DP 9-0-0-0 NREW 3/23/23 DP 7-0-0
3rd Read 2/22/23 45-15-0 FIN 3/27/23 DPA 6-1-0
Prepared by Senate Research
March 28, 2023
RA/FB/slp