Arizona Statutes
§ 42-12151 — Definition of agricultural real property
Arizona·Title 42 Arizona Revised Statutes·Ch. 12 PROPERTY CLASSIFICATION·Art. 4 Agricultural Property Classification
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.
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Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibited