Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 12. PROPERTY CLASSIFICATION |
Article 4. Agricultural Property Classification |
Sec 42-12158. Inspections by county assessor
Latest version.
-
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 agricultural purposes each year.
2. Make an on-site inspection and appraise all of these properties within every four years.