Bill > SB1291

This bill amends Arizona law regarding the classification of agricultural property, specifically concerning when a county assessor can reclassify such property or conduct an on-site inspection. If a property owner successfully appeals a disapproval of their agricultural classification under a specific part of Arizona law (chapter 16, article 5), the county assessor is generally prohibited from reclassifying the property or performing an on-site inspection for four years after the appeal decision. However, this restriction does not apply if the property owner files a notice of change in use, the property is split, there is a change in ownership or lease, or a taxable improvement is made to the property.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/84817