Arizona § 42-12102 Application for classification as historic property; period of classification

Arizona Statutes

§ 42-12102 — Application for classification as historic property; period of classification

Arizona § 42-12102

Title 42Arizona Revised Statutes

Ch. 12PROPERTY CLASSIFICATION

Art. 3Historic Property Classification

This text of Arizona § 42-12102 (Application for classification as historic property; period of classification) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-12102 (2026).

Text

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

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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.