Arizona § 42-12105 Disqualification

Arizona Statutes

§ 42-12105 — Disqualification

Arizona § 42-12105

Title 42Arizona Revised Statutes

Ch. 12PROPERTY CLASSIFICATION

Art. 3Historic Property Classification

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Bluebook

Ariz. Rev. Stat. Ann. § 42-12105 (2026).

Text

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

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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.