reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-12054 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12054 - Change in classification of owner-occupied residence

42-12054.  Change in classification of owner-occupied residence A. If a person purchases or converts property that is listed as class one,  paragraph 12 or 13,  class two or class four pursuant to article 1 of this chapter and occupies the property as the person's primary residence,  the person may have the classification reviewed for change to class three from the date of conversion and occupancy as a primary residence and may appeal from the decision resulting from the review in the same manner as provided by law for review of a valuation for ad valorem property taxes and appeal from that review. B. If a person purchases or converts property that is listed as class one,  paragraph 12 or 13,  class two or class four pursuant to article 1 of this chapter and the property is occupied by a member of the owner's immediate family as described in section 42-12053,  the person may have the classification reviewed for change to class three from the date of occupancy and may appeal the decision resulting from the review in the same manner as provided by law for review of a valuation for ad valorem property taxes and appeal from that review. C. If a person makes such a conversion or occupancy or appeals the classification after the county assessor has closed the rolls,  the person may petition the county board of supervisors to change the classification and reduce the assessed valuation from the date of conversion or occupancy. D. The board of supervisors shall entertain the petition in the same manner as a board of equalization hears a request for reduction in valuation. E. The petitioner may appeal the board of supervisors' decision in the same manner as provided in section 42-16111,  except that the petitioner shall file the notice of appeal within fifteen days after the board's finding. F. If the board of supervisors finds that the property is in fact being used for the owner's primary residence and should be listed as class three property,  it shall change the classification on the roll and fix the assessed valuation from the date of occupancy. The amount of taxes that is assessed against the property shall be computed by applying the current tax rate to the original assessed valuation prorated for the portion of the tax year before the property was occupied plus the current tax rate applied to the reassessed value of the property prorated for the balance of the year. G. The board of supervisors shall notify the department,  assessor and county treasurer of the change in classification,  the change in assessed valuation and the amount of tax assessed. The department and the assessor may appeal any such decision in the same manner as provided in section 42-16111. The assessor and treasurer shall note the change on their records,  and the treasurer may issue a future tax credit,  endorsed by the board,  to the person whose property is liable for the tax. The tax credit shall be used on the next or several succeeding property tax assessments that the person may owe thereafter.
AZ Rev Stat § 42-12055 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12055 - Review of and appeal from classification

42-12055.  Review of and appeal from classification A person may have the classification assigned to that person's property reviewed and may appeal the decision in the same manner as provided by law for a review of a valuation for property taxes and an appeal from that review.
AZ Rev Stat § 42-12056 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12056 - Renewable energy systems valuation; definition

42-12056.  Renewable energy systems valuation;  definition A. For properties subject to this chapter and that are class three as defined in section 42-12003 or class four as defined in section 42-12004,  renewable energy systems and any other device or system designed primarily for the production of renewable energy in which the majority of the energy is consumed on-site,  are considered to add no value to the property. B. For the purposes of this section,  " renewable energy systems"  means electric generation systems and electric transmission and distribution that is used or useful for the generation,  storage,  transmission or distribution of electric power,  energy or fuel derived from solar,  wind or other nonpetroleum renewable sources,  including materials and supplies.
AZ Rev Stat § 42-12057 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12057 - Criteria for renewable energy property

42-12057.  Criteria for renewable energy property A. To qualify for the classification as class six pursuant to section 42-12006,  paragraph 8,  the owner of a manufacturing facility or headquarters facility must be certified pursuant to section 41-1511,  subsection C and must provide documentation to the county assessor each year that the facility is primarily dedicated to renewable energy manufacturing or regional,  national or global renewable energy business headquarters operations. B. For the purposes of this section,  renewable energy operations are limited to manufacturers of,  and headquarters for,  systems and components that are used or useful in manufacturing renewable energy equipment for the generation,  storage,  testing and research and development,  transmission or distribution of electricity from renewable resources,  including specialized crates necessary to package the renewable energy equipment manufactured at the facility.
AZ Rev Stat § 42-12058 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12058 - Registry of real property burdened by conservation easements

42-12058.  Registry of real property burdened by conservation easements A. The county assessor in each county shall establish and maintain a public digital registry of each parcel of property in the county that is classified as class two (C) pursuant to section 42-12002,  paragraph 3 from and after December 31,  2016 because it is burdened by a conservation easement. B. The registry shall include the following information regarding each parcel: 1. The name of the owner or owners of the real property that is burdened by the conservation easement. 2. The name of the holder of the conservation easement and the name of any governmental body,  charitable corporation or trustee of a charitable trust having a third-party right of enforcement. 3. The date the conservation easement was created or recorded. 4. Whether the conservation easement is perpetual or limited in duration and,  if so limited,  the date or conditions under which the conservation easement terminates. 5. The value of the real property that is burdened by the conservation easement as determined by an independent appraisal prior to the creation and recording of the conservation easement. C. The assessor shall periodically review and revise as necessary the information contained in the registry for the purpose of verifying that the listed properties should remain classified as class two (C).
AZ Rev Stat § 42-12101 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12101 - Definitions

42-12101.  Definitions In this article,  unless the context otherwise requires: 1. " Commercial historic property"  means real property that: (a) Meets the criteria for classification as class one,  paragraph 12 pursuant to section 42-12001 or class four pursuant to section 42-12004,  subsection A,  paragraphs 2 through 9. (b) Is listed in the national register of historic places established and maintained under the national historic preservation act (P.L. 89-665;  80 Stat. 915;  16 United States Code section 470 et seq.),  as amended. (c) Meets the minimum standards of maintenance established by rule by the Arizona state parks board. 2. " Noncommercial historic property"  means real property: (a) That is listed in the national register of historic places established and maintained under the national historic preservation act (P.L. 89-665;  80 Stat. 915;  16 United States Code section 470 et seq.),  as amended. (b) That meets the minimum standards of maintenance established by rule by the Arizona state parks board. (c) On which no business or enterprise is conducted with the intent of earning a profit.
AZ Rev Stat § 42-12102 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12102 - Application for classification as historic property; period of classification

42-12102.  Application for classification as historic property;  period of classification A. An owner of property who desires that it be classified as historic property for purposes of taxation shall: 1. Apply to the county assessor on forms that are approved by the department. 2. Consent in writing to allow the state historic preservation officer to view the property. B. Applications shall be filed with the assessor during the valuation year preceding the first tax year for which classification is requested. C. Classification as class six property under section 42-12006 may be granted only for the fifteen consecutive tax years immediately following the calendar year in which the application is filed. The assessor may accept an application by the owner during the final year of each fifteen year assessment period for continuation of the classification for a succeeding period of fifteen years. D. Classification as class seven property under section 42-12007 or class eight property under section 42-12008 may be granted only for the ten consecutive tax years immediately following the calendar year in which the application is filed. E. Within ten days after receiving each application,  the county assessor shall refer the application to the state historic preservation officer.
AZ Rev Stat § 42-12103 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12103 - Review of application by state historic preservation officer; approval or denial

42-12103.  Review of application by state historic preservation officer;  approval or denial A. The state historic preservation officer,  with the assistance of the Arizona historical advisory commission,  shall review the application and may view the premises. B. The state historic preservation officer shall notify the county assessor and the applicant of the approval or denial of the application on or before August 1 of the valuation year. An application that is not approved by August 1 is considered to be denied. C. The state historic preservation officer shall not deny an application solely because of the potential loss of revenue that may result from granting the application if the officer finds that the property is historic property. The state historic preservation officer may approve the application with respect to only part of the property that is subject to the application. D. If any part of the application is denied,  or at any time before approval,  the applicant may withdraw the application. E. An owner whose application has been denied may appeal to either the tax court or the superior court pursuant to section 12-163,  subsection B. F. If the state historic preservation officer determines that the property qualifies for classification as historic property,  the officer shall certify the determination in writing and shall file a copy of the certificate with the county assessor within ten days. The certificate shall state the facts on which the approval was based.
AZ Rev Stat § 42-12104 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12104 - Valuation and assessment

42-12104.  Valuation and assessment A. The county assessor shall determine the assessed valuation of historic property as provided by chapter 15,  article 1 of this title. Each year that the property is classified and assessed as historic property the assessor shall enter on the rolls that the property is so assessed and may be subject to additional taxes under section 42-12107 by adding the notation " historic property (potential additional tax)" . B. The assessor shall determine the valuation of commercial historic property that is classified as class seven under section 42-12007 or class eight under section 42-12008 by using the market approach to valuation as described in section 42-16051,  subsection B,  paragraph 2 or by using the cost approach to valuation as described in section 42-16051,  subsection B,  paragraph 3,  using the year of application as the base year.
AZ Rev Stat § 42-12105 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12105 - Disqualification

42-12105.  Disqualification 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.
AZ Rev Stat § 42-12106 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12106 - Effect of changing circumstances

42-12106.  Effect of changing circumstances A. A sale or transfer of historic property to a new owner or a transfer of historic property to a new owner by reason of the death of the former owner does not disqualify the property from assessment as historic property if the property continues to qualify as historic property under this article. B. If all or part of a parcel of property ceases to qualify as historic property under this article,  the person who owns the property at the time of the change shall notify the county assessor of the change before the next January 1. C. The owner of property that is classified and assessed as commercial historic property shall apply to the state historic preservation officer for approval of any improvement,  alteration or demolition of the property. Each modification that is intended to restore or rehabilitate commercial historic property must be approved by the historic preservation officer to qualify for classification and assessment as class seven or class eight property.
AZ Rev Stat § 42-12107 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12107 - Penalties

42-12107.  Penalties A. If property that is classified as historic property becomes disqualified for that classification,  a penalty shall be added to the tax levied against the property on the next tax roll equal to the lesser of: 1. Fifty per cent of the total amount by which property taxes on the property were reduced during the years the property had been classified as historic property. 2. Fifty per cent of the market value of the property. B. If property that is classified as historic property becomes disqualified for that classification and the owner fails to give the notice required by section 42-12106,  subsection B: 1. The county assessor shall determine the date that the notice should have been given and shall notify the owner and the county treasurer. 2. The treasurer shall add to the tax levied against the property on the next tax roll in addition to the penalty prescribed by subsection A of this section an amount equal to fifteen per cent of that penalty. The treasurer shall deposit monies collected pursuant to this paragraph in the taxpayers' information fund established by section 11-495. C. Before assessing a penalty under this section in the case of disqualification pursuant to section 42-12105,  subsection A,  paragraph 3 or subsection B,  paragraph 3 or 4,  the assessor shall notify the property owner of the disqualification by mail,  return receipt requested. D. A penalty shall not be imposed under this section: 1. On the sale or transfer of the property to an ownership that makes the property exempt from taxation. 2. If the historic property is destroyed by fire or act of God unless the fire was the result of an intentional act by the owner or by an agent of the owner acting on the owner's behalf. E. A penalty that is determined to be due under this section shall be paid to the county treasurer before the next tax roll is completed. Except as provided in subsection B of this section,  the county treasurer shall distribute the penalty under this section among the respective taxing jurisdictions in proportion to their current primary property tax levies on the property. F. The penalties prescribed by this section apply only to: 1. The current fifteen year assessment period with respect to noncommercial historic property. 2. The current ten year assessment period with respect to commercial historic property.
AZ Rev Stat § 42-12108 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12108 - Reports

42-12108.  Reports A. If requested by the state historic preservation officer,  an owner of historic property shall make an annual report as to the continued qualification of the property for classification as historic property. B. The state historic preservation officer may demand reports from owners of historic property as to the continued qualification of the property at any other time considered to be necessary. C. If an owner fails to make a required report after ninety days' written notice by mail,  return receipt requested,  to make the report,  the state historic preservation officer shall notify the assessor,  and the assessor shall withdraw the property from historic classification and assess the penalties prescribed by section 42-12107.
AZ Rev Stat § 42-12151 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12151 - Definition of agricultural real property

42-12151.  Definition of agricultural real property In this article,  unless the context otherwise requires,  " agricultural real property"  means real property that is one or more of the following: 1. Cropland in the aggregate of at least twenty gross acres. 2. An aggregate ten or more gross acres of permanent crops. 3. Grazing land with a minimum carrying capacity of forty animal units and containing an economically feasible number of animal units. 4. Land and improvements devoted to commercial breeding,  raising,  boarding or training equine,  as defined in section 3-1201 or equine rescue facilities registered with the department of agriculture pursuant to section 3-1350. 5. Land and improvements devoted to high density use for producing commodities. 6. Land and improvements devoted to use in processing cotton necessary for marketing. 7. Land and improvements devoted to use in processing wine grapes for marketing. 8. Land and improvements devoted to use in processing citrus for marketing. 9. Land and improvements devoted to use as fruit or vegetable commodity packing plants that do not cut or otherwise physically alter the produce. 10. Land and improvements owned by a dairy cooperative devoted to high density use in producing,  transporting,  receiving,  processing,  storing,  marketing and selling milk and manufactured milk products without the presence of any animal units on the land. 11. Land of at least five acres and improvements devoted to algaculture. For the purposes of this paragraph " algaculture"  means the controlled propagation,  growth and harvest of algae. 12. Land and improvements devoted to agritourism as defined in section 3-111.
AZ Rev Stat § 42-12152 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12152 - Criteria for classification of property used for agricultural purposes; exception; affidavit

42-12152.  Criteria for classification of property used for agricultural purposes;  exception;  affidavit A. Property is not eligible for classification as property used for agricultural purposes unless it meets the following criteria: 1. The primary use of the property is as agricultural land and the property has been in active production according to generally accepted agricultural practices for at least three of the last five years. Property that has been in active production may be: (a) Inactive for a period of not more than twelve months as a result of acts of God. (b) Inactive as a result of participation in: (i) A federal farm program that allows voluntary land conserving use acreage or acreage conservation,  or both. (ii) A scheduled crop rotation program. (c) Inactive or partially inactive due to a temporary or partial reduction in or transfer of the available water supply or irrigation district water allotments for agriculture use in the farm unit. For land within an irrigation district in a county with a population of less than nine hundred thousand persons,  the temporary or partial reduction or transfer may be verified by an official certification from the irrigation district to the county assessor that confirms the reduction or transfer,  except that if that land is located in an active management area and the land does not have an irrigation grandfathered groundwater right,  the land is not eligible as cropland. A certification for temporary or partial reduction is not valid for full inactivity of the farm unit for more than one year. (d) Grazing land that is inactive or partially inactive due to reduced carrying capacity or generally accepted range management practices. 2. There is a reasonable expectation of operating profit,  exclusive of land cost,  from the agricultural use of the property. 3. If the property consists of noncontiguous parcels,  the noncontiguous parcels must be managed and operated on a unitary basis and each parcel must make a functional contribution to the agricultural use of the property. B. If feedlot or dairy operations that are in active production are moved to another property at which the operations are in active production,  the requirement that the property be in active production for at least three of the last five years does not apply to the property to which the operations are moved for the first three years after the operations are moved. C. The requirement in subsection A,  paragraph 2 of this section is satisfied if the owner files with the assessor an affidavit of agricultural use,  signed by the owner attesting that all information in the affidavit is true and the property is actively producing with an expectation of profit.