 |
Arizona Revised Statutes (Last Updated: March 31, 2016) |
 |
Title 42. Taxation |
|
|
Chapter 12. PROPERTY CLASSIFICATION |
| Article 1. Classes of Property |
| Sec 42-12001. Class one property |
| Sec 42-12002. Class two property |
| Sec 42-12003. Class three property; definition |
| Sec 42-12004. Class four property |
| Sec 42-12005. Class five property |
| Sec 42-12006. Class six property |
| Sec 42-12007. Class seven property |
| Sec 42-12008. Class eight property |
| Sec 42-12009. Class nine property |
| Sec 42-12010. Purpose of classification of property |
| Article 2. Rules and Procedures |
| Sec 42-12051. Treatment of partially completed or vacant improvements; notification; exception |
| Sec 42-12052. Review and verification of class three property; civil penalty; appeals |
| Sec 42-12053. Criteria for distinguishing primary residential property, secondary residential property and rental property |
| Sec 42-12054. Change in classification of owner-occupied residence |
| Sec 42-12055. Review of and appeal from classification |
| Sec 42-12056. Renewable energy systems valuation; definition |
| Sec 42-12057. Criteria for renewable energy property |
| Article 3. Historic Property Classification |
| Sec 42-12101. Definitions |
| Sec 42-12102. Application for classification as historic property; period of classification |
| Sec 42-12103. Review of application by state historic preservation officer; approval or denial |
| Sec 42-12104. Valuation and assessment |
| Sec 42-12105. Disqualification |
| Sec 42-12106. Effect of changing circumstances |
| Sec 42-12107. Penalties |
| Sec 42-12108. Reports |
| Article 4. Agricultural Property Classification |
| Sec 42-12151. Definition of agricultural real property |
| Sec 42-12152. Criteria for classification of property used for agricultural purposes |
| Sec 42-12153. Application for classification of property used for agricultural purposes |
| Sec 42-12154. Approval of nonconforming property |
| Sec 42-12155. Notice of approval or disapproval; appeal |
| Sec 42-12156. Notice of change in use |
| Sec 42-12157. Recapture and penalty for false information or failure to notify of change in use |
| Sec 42-12158. Inspections by county assessor |
| Sec 42-12159. Restoration of agricultural classification and valuation; refund |