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Arizona Revised Statutes Title 42. Taxation § 42-12154. Approval of nonconforming property

Current as of January 01, 2025 | Updated by Findlaw Staff

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 or animal units as prescribed in § 42-12151.

(b) Been in commercial agricultural production for less than the period prescribed in § 42-12152, subsection A, paragraph 1.

2. Continue the agricultural classification of owner occupied property if a change in classification of the property would cause extreme hardship to the property owner.

B. The county assessor may continue the agricultural classification of owner occupied property that has fewer than the minimum number of animal units as prescribed in § 42-12151, paragraph 3 if the number of animal units equals, as nearly as practicable, the property's carrying capacity.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-12154. Approval of nonconforming property - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-12154/

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