reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-12153 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12153 - Application for classification of property used for agricultural purposes

42-12153.  Application for classification of property used for agricultural purposes A. The county assessor shall make agricultural use application forms available that require the following information in addition to any other information prescribed by the department: 1. The size of the property. 2. The type of crops grown on the property. 3. The type and number of animal units raised on the property. 4. The number of acres leased for agricultural purposes and the terms of the lease for each parcel leased. 5. A verification that the property meets the requirements prescribed in section 42-12152. B. The owner of property or the owner's designated agent under section 42-16001 shall file a completed agricultural use application form with the county assessor before the property may be classified as being used for agricultural purposes. If the ownership of a property changes,  an agricultural use application form must be filed by the new owner within sixty days after the change in ownership to maintain the agricultural use status. If the owner or the owner's agent fails to file an application form as prescribed in this subsection,  the assessor shall not classify the property,  on notice of valuation,  as being used for agricultural purposes. The owner or agent may appeal the classification as prescribed by chapter 16,  article 2 or 5 of this title regardless of whether the owner or agent filed an application form.
AZ Rev Stat § 42-12154 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12154 - Approval of nonconforming property

42-12154.  Approval of nonconforming property A. The county assessor may: 1. Approve the agricultural classification of property if the property has either: (a) Fewer than the minimum number of acres or animal units as prescribed in section 42-12151. (b) Been in commercial agricultural production for less than the period prescribed in section 42-12152,  subsection A,  paragraph 1. 2. Continue the agricultural classification of owner occupied property if a change in classification of the property would cause extreme hardship to the property owner. B. The county assessor may continue the agricultural classification of owner occupied property that has fewer than the minimum number of animal units as prescribed in section 42-12151,  paragraph 3 if the number of animal units equals,  as nearly as practicable,  the property's carrying capacity.
AZ Rev Stat § 42-12155 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 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.
AZ Rev Stat § 42-12156 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12156 - Notice of change in use

42-12156.  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.
AZ Rev Stat § 42-12157 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12157 - Recapture and penalty for false information or failure to notify of change in use

42-12157.  Recapture and penalty for false information or failure to notify of change in use If an owner of property or the owner's agent intentionally provides false information on an application form,  or fails to provide the notice required under section 42-12156: 1. The property shall be reclassified immediately as being used for a nonagricultural use and shall be valued at its nonagricultural full cash value. 2. The owner is liable for the additional taxes on the difference between the nonagricultural full cash value and the full cash value of the property for all of the tax years in which the property was classified based on the false information. 3. The owner shall also pay a penalty equal to twenty-five per cent of the additional taxes computed under paragraph 2 of this section. The assessor may abate this penalty for good cause. Twenty per cent of the penalty shall be deposited in the state general fund,  and eighty per cent of the penalty shall be deposited with the county treasurer to be used by the county assessor's office.
AZ Rev Stat § 42-12158 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12158 - Inspections by county assessor

42-12158.  Inspections by county assessor The county assessor or the assessor's deputies shall: 1. Make an on-site inspection of twenty-five 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.
AZ Rev Stat § 42-12159 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12159 - Restoration of agricultural classification and valuation; refund

42-12159.  Restoration of agricultural classification and valuation;  refund A. A county assessor may reclassify real property as class two pursuant to section 42-12002 and this article under the following conditions: 1. The current owner previously held title to the property but sold the property before September 1,  1989. 2. Title to the property has reverted to the current owner involuntarily,  or voluntarily in lieu of foreclosure or forfeiture,  from the buyer or a successor in title,  and the current owner did not receive a notice of valuation for the tax year in question. 3. The former owner of the property failed to apply for classification of the property as used for agricultural purposes pursuant to this article or prior law and failed to appeal the denial of agricultural status during the property tax appeal period for the tax year in question. 4. The property met the requirements prescribed by section 42-12152,  subsection A. 5. The current reversionary owner of the property applies to the county assessor for reclassification and revaluation within four years after the date the property was reverted. B. If the applicant submits a complete,  correct and timely application under subsection A of this section,  together with a sworn statement,  under penalty of perjury,  that the information contained in the application is true according to the applicant's best belief and knowledge and if the county assessor is satisfied that the property meets the requirements prescribed by subsection A of this section,  the assessor shall: 1. Reclassify the property as class two under section 42-12002. 2. Redetermine the valuation of the property for the tax year in question pursuant to this article. 3. Issue a certificate of revaluation to the applicant. C. The owner shall submit the certificate of revaluation to the county treasurer. After receiving the certificate,  the county treasurer shall refund any taxes paid by the current owner with respect to the property for the tax year in question in excess of the taxes that would be due under the reclassification and revaluation,  if the applicant submits proof that the applicant has paid the taxes for the tax year in question. The county treasurer is entitled to credit for the refund in the next accounting period with each taxing jurisdiction to which the tax monies may have been transmitted.
AZ Rev Stat § 42-13002 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13002 - Relationship between department and county assessors

42-13002.  Relationship between department and county assessors A. The department shall: 1. Exercise general supervision over county assessors in administering the property tax laws to ensure that all property is uniformly valued for property tax purposes. 2. Prescribe forms to be used by county assessors for: (a) Listing and valuing property for tax purposes. (b) Reporting changes in valuations. (c) Such other purposes as the department may require under this title. 3. Assist county assessors: (a) In maintaining uniform maps and records. (b) In placing on the rolls the valuations determined under this chapter. (c) To ensure a uniform valuation of all property throughout the state for property tax purposes,  including providing the services of department personnel to the assessors. The department may charge to the county the costs of department personnel provided to that county. B. The department may: 1. Require the reclassification of property,  if necessary. 2. Require information from the county assessor's office and the county treasurer's office to verify compliance with the procedures prescribed by section 42-12052. 3. Audit the valuation of new construction as determined by each county as prescribed by section 42-17051. C. The director and county assessors shall meet at the state capitol,  or at a place designated by the director,  at least twice each year to consider matters relating to property taxation. The traveling expenses of assessors in attending these meetings shall be paid by the respective counties.
AZ Rev Stat § 42-13003 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13003 - Report on property that has not been appraised

42-13003.  Report on property that has not been appraised A. On or before November 15 of each year each county assessor shall report to the department each parcel of property that has not been appraised during the preceding three years. The assessor shall include a statement of the reasons for the failure to appraise each such parcel. B. The department may direct the assessor to adjust the valuation of any such parcel to reflect its full cash value.
AZ Rev Stat § 42-13004 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13004 - Data processing equipment and systems

42-13004.  Data processing equipment and systems A. County assessors shall use data processing systems that are prescribed by the department,  but a county assessor who has a data processing system that is compatible with the system prescribed by the department may continue to use that system if it is coordinated with the system prescribed by the department. B. A county may contract with a private supplier or with another political subdivision for equipment or services that are necessary to meet the requirements of the department if the data processing system is compatible and coordinated with the system prescribed by the department. C. If a county does not own,  lease or contract for data processing equipment or services that are necessary to meet the department's requirements,  the department may contract with the county to furnish the equipment or services to the county. D. On application by the board of supervisors,  the department shall authorize a county to prepare its own tax rolls and assessment abstracts if the data processing system used by the county in preparing the rolls and abstracts is compatible and coordinated with the system prescribed by the department. E. The office of county assessor is responsible for paying the cost of its data processing system and permanent records that are prescribed by the department. F. Monies collected by the department pursuant to subsections C and E of this section shall be distributed as follows: 1. The first sixty cents per parcel collected pursuant to an intergovernmental agreement between the department and the county assessor for data processing services shall be deposited in the state general fund. 2. Any additional monies collected in excess of sixty cents per parcel shall be deposited in the client county equipment capitalization fund established in section 42-11057. G. The unencumbered fiscal year-end fund balance shall not exceed three hundred thousand dollars. Any unencumbered fiscal year-end balance in excess of three hundred thousand dollars shall be transferred to the state general fund.
AZ Rev Stat § 42-13005 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13005 - Sales-ratio studies

42-13005.  Sales-ratio studies A. The department shall perform and issue the results of sales-ratio studies using sales or appraisal data according to statistical principles that apply to the studies. B. If the studies disclose discrepancies with county assessors' full cash values,  the department may request the assessor or assessors to conduct field appraisals in the county,  area,  class or classification of discrepancy,  using the standard appraisal methods and techniques adopted by the department. Adjustments to property valuations may be based on the results of the assessors' field appraisals. C. The department shall not issue equalization orders under article 6 of this chapter affecting commercial or industrial property based exclusively on the results of sales-ratio studies.
AZ Rev Stat § 42-13006 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13006 - Qualifications of appraisers and assessing personnel; certification program

42-13006.  Qualifications of appraisers and assessing personnel;  certification program A. A person may not perform the duties or exercise the authority of an assessor or appraiser of property in or on behalf of a county unless the person holds an assessor's or appraiser's certificate,  respectively,  that is issued or recognized by the department. This subsection does not apply to an elected official or to clerical and secretarial personnel. B. The department shall provide for examining applicants for assessor's and appraiser's certificates. A certificate may not be issued to a person who has not demonstrated to the department's satisfaction that the person is competent to perform the work of an assessor or appraiser,  as the case may be. C. The department shall conduct or sponsor in-service and preentry training programs on the technical,  legal and administrative aspects of the assessment process. For this purpose,  the department may cooperate with educational institutions,  regional,  state or national assessors' organizations and other organizations that are interested in improving assessment practices. D. The department shall provide for a graduated certification program that encompasses provisional certification,  basic certification,  intermediate certification and advanced certification. Each certification level shall encompass gradually increasing professional standards and qualifications. E. At the request of any of the following the department shall prepare and submit a report on the achievements and problems of the education,  training and certification activities under this section: 1. The education,  training and certification advisory committee established by section 42-13007. 2. The president of the senate. 3. The speaker of the house of representatives. 4. The chairman of the senate finance committee or its successor. 5. The chairman of the house of representatives ways and means committee or its successor.
AZ Rev Stat § 42-13007 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13007 - Education, training and certification advisory committee

42-13007.  Education,  training and certification advisory committee A. The education,  training and certification advisory committee is established consisting of the following members: 1. A member of the state board of equalization who is appointed by the chairman of the state board. 2. Three county assessors or deputy county assessors who are appointed by the director. 3. A training coordinator in the property valuation and equalization division of the department who is appointed by the director. B. The members who are appointed pursuant to subsection A,  paragraphs 1 and 2 shall be appointed to one year terms. The training coordinator who serves pursuant to subsection A,  paragraph 3 serves at the pleasure of the director,  shall serve as secretary to the committee and shall keep written minutes of all committee meetings. The members of the committee shall choose a chairman from among the members. The committee shall meet at least semiannually at a time and place set by the chairman. Additional meetings shall be held on the call of the chairman or at the request of two or more members. C. The committee shall evaluate: 1. The guidelines proposed by the department for placing persons who apply for admission to the assessor certification program into the proper professional level of certification. 2. The guidelines proposed by the department pertaining to appraisal reports,  experience,  education or training submitted for credit in the assessor certification program. 3. The curriculum proposed by the department for the assessor certification program. 4. The procedures proposed by the department for grading demonstration appraisal reports,  including any graders who are designated for the reports. 5. The form and content of examinations that are given for credit in the assessor certification program.
AZ Rev Stat § 42-13051 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13051 - Duties of county assessor

42-13051.  Duties of county assessor A. Not later than December 15 of each year the county assessor shall identify by diligent inquiry and examination all real property in the county that is subject to taxation and that is not otherwise valued by the department as provided by law. B. The assessor shall: 1. Determine the names of all persons who own,  claim,  possess or control the property,  including properties subject to the government property lease excise tax pursuant to chapter 6,  article 5 of this title. 2. Determine the full cash value of all such property as of January 1 of the next year by using the manuals furnished and procedures prescribed by the department. 3. List the property with the determined valuation for use on the tax roll and report to the department of education the determined valuations of properties that are subject to the government property lease excise tax pursuant to chapter 6,  article 5 of this title. C. In identifying property pursuant to this section,  the assessor shall use aerial photography,  applicable department of revenue records,  building permits and other documentary sources and technology.
AZ Rev Stat § 42-13052 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13052 - Continuing valuation of class two, three and four property

42-13052.  Continuing valuation of class two,  three and four property In the case of property that is classified as class two,  three or four pursuant to section 42-12002,  42-12003 or 42-12004,  the assessor may use the same valuation for up to three consecutive tax years if: 1. The assessor files a specific plan for the valuations with the department. 2. The plan is implemented uniformly throughout the county.
AZ Rev Stat § 42-13053 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13053 - Exception list; review of valuation

42-13053.  Exception list;  review of valuation A. If the county assessor initially determines the valuation of property under this article by using a computerized data processing or valuation program,  and if the valuation found by that method constitutes a change in the valuation methodology and the resulting change in valuation in any year is more than fifteen per cent above or below the valuation found for the same parcel of property in the preceding year,  the assessor shall place the parcel on an exception list. The assessor shall review the valuation to determine if the change in valuation reflects the current status and conditions affecting each property on the exception list before mailing the notice of valuation. B. This section does not apply in the case of parcel splits or consolidations,  construction or destruction of improvements,  changes in use or classification of the property,  or other occurrences that would account for the change in valuation.
AZ Rev Stat § 42-13055 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13055 - Reducing minimum value for property in use

42-13055.  Reducing minimum value for property in use A. Beginning in valuation year 2000,  the department shall reduce the minimum value prescribed for class one,  paragraphs 8,  9,  10 and 13 and class two (P) valued by the assessor by 2.5 per cent good each year. B. This section does not require the department to reduce the minimum value for any property in use below 2.5 per cent good.
AZ Rev Stat § 42-13056 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13056 - Taxable value of solar energy devices classified as personal property; depreciated value; definition

42-13056.  Taxable value of solar energy devices classified as personal property;  depreciated value;  definition A. When characterized as personal property,  subject to any applicable constitutional exemption from taxation,  the property specified in section 42-11054,  subsection C,  paragraph 3 shall be valued annually,  at its taxable original cost,  minus any appropriate depreciation as prescribed by tables adopted by the department. Each taxpayer that owns the property specified in section 42-11054,  subsection C,  paragraph 3 shall annually report to the assessor in each county where the property is located the taxable original cost of the property. B. As the annual scheduled depreciated value for this section,  the county assessor shall use the depreciation table prescribed by the department for personal property with a ten-year life,  based on the date each device or system was placed into service.  C. Notwithstanding any other law,  the county assessor shall adjust the depreciation schedules prescribed by the department as follows: 1. For the first tax year of assessment,  the assessor shall use three percent of the scheduled depreciated value.  2. For the second tax year of assessment,  the assessor shall use three percent of the scheduled depreciated value. 3. For the third tax year of assessment,  the assessor shall use three percent of the scheduled depreciated value. 4. For the fourth tax year of assessment,  the assessor shall use four percent of the scheduled depreciated value. 5. For the fifth tax year of assessment,  the assessor shall use five percent of the scheduled depreciated value. 6. For the sixth tax year of assessment,  the assessor shall use six percent of the scheduled depreciated value. 7. For the seventh tax year of assessment,  the assessor shall use eight percent of the scheduled depreciated value. 8. For the eighth tax year of assessment,  the assessor shall use eleven percent of the scheduled depreciated value. 9. For the ninth tax year of assessment,  the assessor shall use twenty-four percent of the scheduled depreciated value. 10. For the tenth tax year of assessment,  the assessor shall use one hundred percent of the scheduled depreciated value. D. For the purposes of this section,  " taxable original cost"  means the original cost minus the value of any investment tax credits,  production tax credits or cash grants in lieu of investment tax credits applicable to the taxable renewable energy equipment.