reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-12001 - Class one property

42-12001.
Class one property
For purposes of taxation,  class one is established consisting of the following subclasses:
1. Producing mines and mining claims,  personal property used on mines and mining claims,  improvements to mines and mining claims and mills and smelters operated in conjunction with mines and mining claims that are valued at full cash value pursuant to section 42-14053.
2. Standing timber that is valued at full cash value.
3. Real and personal property of gas distribution companies,  electric transmission companies,  electric distribution companies,  combination gas and electric transmission and distribution companies,  and companies engaged in the generation of electricity that are valued at full cash value pursuant to section 42-14151.
4. Real and personal property of airport fuel delivery companies that are valued pursuant to section 42-14503.
5. Real and personal property that is used by producing oil,  gas and geothermal resource interests that are valued at full cash value pursuant to section 42-14102.
6. Real and personal property of water,  sewer and wastewater utility companies that are valued at full cash value pursuant to section 42-14151.
7. Real and personal property of pipeline companies that are valued at full cash value pursuant to section 42-14201.
8. Real and personal property of shopping centers that are valued at full cash value or pursuant to chapter 13,  article 5 of this title,  as applicable,  other than property that is included in class nine.
9. Real and personal property of golf courses that are valued at full cash value or pursuant to chapter 13,  article 4 of this title.
10. All property,  both real and personal,  of manufacturers,  assemblers or fabricators,  other than property that is specifically included in another class described in this article,  that is valued under this title.
11. Real and personal property that is used in communications transmission facilities and that provides public telephone or telecommunications exchange or interexchange access for compensation to effect two-way communication to,  from,  through or within this state.
12. Real property and improvements that are devoted to any other commercial or industrial use,  other than property that is specifically included in another class described in this article,  and that are valued at full cash value.
13. Personal property that is devoted to any other commercial or industrial use,  other than property that is specifically included in another class described in this article,  and that is valued at full cash value.
14. Real and personal property of electric cooperatives that are valued at full cash value pursuant to section 42-14159.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-12003 - Class three property; definition

42-12003.
Class three property;  definition
A. For the purposes of taxation,  class three is established consisting of:
1. Real and personal property and improvements to the property that are used for residential purposes and is occupied by the owner as the owner's primary residence as described in section 42-12053,  that are not otherwise included in class one,  two,  four,  six,  seven or eight and that are valued at full cash value.
2. Real and personal property that is used for residential purposes and occupied by a relative of the owner,  as described in section 42-12053,  as the relative's primary residence,  that is not otherwise included in class one,  two,  four,  six,  seven or eight and that is valued at full cash value.
3. Real and personal property that is used for residential purposes and occupied by the owner as the owner's primary residence,  as described in section 42-12053,  who also uses the property for lease or rent to lodgers.
B. For the purposes of this section,  a homesite that is included in class three may include:
1. Up to ten acres on a single parcel of real property on which the residential improvement is located.
2. More than ten,  but not more than forty,  acres on a single parcel of real property on which the residential improvement is located if it is zoned exclusively for residential purposes or contains legal restrictions or physical conditions that prevent the division of the parcel.
C. For the purposes of this section,  " physical conditions"  means topography,  mountains,  washes,  rivers,  roads or any other configuration that limits the residential usable land area.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-12005 - Class five property

42-12005.
Class five property
For purposes of taxation,  class five is established consisting of:
1. Real and personal property of railroad companies used in the continuous operation of railroads that are valued at full cash value under chapter 14,  article 8 of this title.
2. Real and personal property used in the operation of private car companies that are valued at full cash value under chapter 14,  article 7 of this title.
3. Flight property that is valued at full cash value under chapter 14,  article 6 of this title.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-12010 - Purpose of classification of property

42-12010.
Purpose of classification of property
A. The classes of property are established by this article for the common treatment of the property in each class for purposes of the assignment of a common assessment percentage under chapter 15,  article 1 of this title and other purposes prescribed by statute,  but the statutory classes under this article are not considered to constitute classes of property for purposes of article IX,  section 1,  Constitution of Arizona.
B. The valuation of properties in individual subclasses established by this article shall be determined in the distinct manner prescribed by law for each subclass in compliance with article IX,  section 1,  Constitution of Arizona.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-12051 - Treatment of partially completed or vacant improvements; notification; exception

42-12051.
Treatment of partially completed or vacant improvements;  notification;  exception
A. For the purposes of classifying property under article 1 of this chapter,  partially completed or vacant improvements on the land including improved common area tracts shall be classified according to their intended use as demonstrated by objective evidence.
B. For property that is not valued by the department,  an improvement on the land is considered to be partially completed when the foundation of the structure or structures to be located on the property is in place.
C. The only portion affected by the reclassification is the improvement on the land and that portion of the land that is necessary to support the use of the structure or structures,  except that common area tracts in residential developments associated with partially completed improvements shall receive the same classification as the partially completed improvements.
D. Property that is not valued by the department,  that does not have a structure or structures and that is actively used for commercial purposes shall be classified as prescribed by article 1 of this chapter.
E. The department shall prescribe a form to be completed by the owner to notify the assessor that the requirements of this section have been completed. The form shall state the requirements for classification and shall provide the owner with information concerning the reclassification of property. Filing the notice is mandatory,  but failing to notify the assessor does not prevent the reclassification of property if the requirements are completed.
F. This section does not apply to property that is classified as agricultural pursuant to article 4 of this chapter.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-12053 - Criteria for distinguishing primary residential property, secondary residential property and rental property

42-12053.
Criteria for distinguishing primary residential property,  secondary residential property and rental property
A. For the purpose of classifying residential property under sections 42-12003,  42-12004 and 42-12052,  a parcel is not considered a secondary property or rental property if the property is occupied by a member of the owner's family,  who must be:
1. The owner's natural or adopted child or a descendant of the owner's child.
2. The owner's parent or an ancestor of the owner's parent.
3. The owner's stepchild or stepparent.
4. The owner's child-in-law or parent-in-law.
5. The owner's natural or adopted sibling.
B. For the purpose of classifying owner-occupied residential property under sections 42-12003,  42-12004 and 42-12052,  the department shall adopt standard criteria for use in determining whether the property is considered to be the owner's or relative's primary residence,  including:
1. The period of occupancy each year.
2. The owner's registered voting precinct.
3. The owner's driver license address.
4. The registration address of the owner's motor vehicles.
5. Other appropriate indicators of primary residency.
2023 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 pursuant to section 42-12001,  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 pursuant to section 42-12001,  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 the owner's primary residence and should be listed as class three property,  the board 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.
2023 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.
2023 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 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 generating,  storing,  testing and research and development,  transmitting or distributing electricity from renewable resources,  including specialized crates necessary to package the renewable energy equipment manufactured at the facility.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 the 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 deposited in the state general fund.
2023 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.
2023 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.
2023 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.