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Current as of March 08, 2022 | Updated by FindLaw Staff
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 on forms that are approved by the department.
2. Consent in writing to allow the state historic preservation officer to view the property.
B. Applications shall be filed with the assessor during the valuation year preceding the first tax year for which classification is requested.
C. Classification as class six property under § 42-12006 may be granted only for the fifteen consecutive tax years immediately following the calendar year in which the application is filed. The assessor may accept an application by the owner during the final year of each fifteen year assessment period for continuation of the classification for a succeeding period of fifteen years.
D. Classification as class seven property under § 42-12007 or class eight property under § 42-12008 may be granted only for the ten consecutive tax years immediately following the calendar year in which the application is filed.
E. Within ten days after receiving each application, the county assessor shall refer the application to the state historic preservation officer.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-12102. Application for classification as historic property; period of classification - last updated March 08, 2022 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-12102/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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