The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
DISCLAIMER
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.
A. Property shall remain classified and assessed as noncommercial historic property until it becomes disqualified through either:
1. Notice by the taxpayer to the assessor to remove the assessment as noncommercial historic property.
2. Sale or transfer to an ownership that makes it exempt from property taxation.
3. Notification by the state historic preservation officer to the assessor that the property no longer qualifies as noncommercial historic property.
B. Property shall remain classified and assessed as commercial historic property until it becomes disqualified through either:
1. Notice by the taxpayer to the assessor to remove the assessment as commercial historic property.
2. Sale or transfer to an ownership that makes it exempt from property taxation.
3. Notification by the state historic preservation officer to the assessor that the property no longer qualifies as commercial historic property.
4. The failure to maintain the property in a manner consistent with the minimum standards of maintenance established by rule by the Arizona state parks board.