Arizona Statutes
§ 42-12156 — Notice of change in use
Arizona·Title 42 Arizona Revised Statutes·Ch. 12 PROPERTY CLASSIFICATION·Art. 4 Agricultural Property Classification
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.
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Related
A & P Ranch Ltd v. Cochise County
(Court of Appeals of Arizona, 2025)
Rivera v. Forsythe Family Farms Incorporated
(D. Arizona, 2022)
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