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Current as of March 08, 2022 | Updated by FindLaw Staff
For the purposes of this article, “guest ranch” means real property and improvements to property being used as a guest ranch that meets all of the following:
1. Consists of at least one thousand contiguous acres that are any of the following:
(a) Private property adjacent to the headquarters.
(b) Leased property adjacent to the headquarters. For the purposes of this subdivision, the lease agreement may be for private or public real property and must be in writing and include riding rights.
(c) Public land that is subject to a riding permit.
2. Provides recreational activities that include horseback riding, hiking, biking or a working cattle ranch experience for guests.
3. Has an organized and supervised horse program on the property with a horse herd that consists of a number of horses that is equal to or greater than the total number of guest accommodations.
4. Uses at least one permanent structure that has running water, sewage disposal and a kitchen.
5. Provides guests with three meals each day as part of the guest ranch's primary package, commonly referred to as the “American plan”.
6. Includes the word “ranch” or “rancho” in the guest ranch's name.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-13551. Definition of guest ranch - last updated March 08, 2022 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-13551/
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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