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Arizona Revised Statutes - Title 42 Taxation - Chapter 12 Property ClassificationSponsored LinksFor purposes of taxation, class one is established consisting of the following subclasses: 1. Producing mines and mining claims, personal property used on mines and... For purposes of taxation, class two is established consisting of two subclasses: 1. Class two (R) consists of: (a) Real property and improvements to property... A. For purposes of taxation, class three is established consisting of real and personal property and improvements to the property that are used for residential... A. For purposes of taxation, class four is established consisting of: 1. Real and personal property and improvements to the property that are used solely... For purposes of taxation, class five is established consisting of: 1. Real and personal property of railroad companies used in the continuous operation of railroads... For purposes of taxation, class six is established consisting of: 1. Noncommercial historic property as defined in section 42-12101 and valued at full cash value.... For purposes of taxation, class seven is established consisting of real and personal property and improvements that meet the criteria for property included in class... For purposes of taxation, class eight is established consisting of real and personal property and improvements that meet the criteria for property included in class... A. For purposes of taxation, class nine is established consisting of: 1. Improvements that are located on federal, state, county or municipal property and owned... A. The classes of property are established by this article for the common treatment of the property in each class for purposes of the assignment... A. For the purposes of classifying property under article 1 of this chapter, partially completed or vacant improvements on the land including improved common area... A. Each county assessor shall review assessment information, on a continuing basis, to ensure proper classification of residential dwellings. The assessor may enter into intergovernmental... For the purpose of classifying residential property under sections 42-12003, 42-12004 and 42-12052, a parcel is not considered rental property and shall be classified as... A. If a person purchases or converts property that is listed as class one, paragraph 12, class two or class four pursuant to article 1... A person may have the classification assigned to that person's property reviewed and may appeal the decision in the same manner as provided by law... A. For properties subject to this chapter and that are class three as defined in section 42-12003 or class four as defined in section 42-12004,... A. To qualify for the classification as class six pursuant to section 42-12006, paragraph 9, the owner of a manufacturing facility or headquarters facility must... In this article, unless the context otherwise requires: 1. "Commercial historic property" means real property that: (a) Meets the criteria for classification as class one,... 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... A. The state historic preservation officer, with the assistance of the Arizona historical advisory commission, shall review the application and may view the premises. B.... A. The county assessor shall determine the assessed valuation of historic property as provided by chapter 15, article 1 of this title. Each year that... 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... A. A sale or transfer of historic property to a new owner or a transfer of historic property to a new owner by reason of... A. If property that is classified as historic property becomes disqualified for that classification, a penalty shall be added to the tax levied against the... A. If requested by the state historic preservation officer, an owner of historic property shall make an annual report as to the continued qualification of... 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... A. Property is not eligible for classification as property used for agricultural purposes unless it meets the following criteria: 1. The primary use of the... A. The county assessor shall make agricultural use application forms available that require the following information in addition to any other information prescribed by the... A. The county assessor may: 1. Approve the agricultural classification of property if the property has either: (a) Fewer than the minimum number of acres... A. The county assessor shall notify the property owner whether the assessor has approved or disapproved the agricultural classification of the property on or before... 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... If an owner of property or the owner's agent intentionally provides false information on an application form, or fails to provide the notice required under... The county assessor or the assessor's deputies shall: 1. Make an on-site inspection of twenty-five per cent of the property classified as being used for... A. A county assessor may reclassify real property as class two pursuant to section 42-12002 and this article under the following conditions: 1. The current... Last modified: March 5, 2010 |