This bill proposes to amend section 42-12155 of the Arizona Revised Statutes, specifically regarding the treatment of agricultural property following an appeal. Under the current law, there are no specific provisions regarding the reclassification of agricultural property after an appeal decision. The new language would establish that if the property owner prevails in an appeal, the county assessor is prohibited from reclassifying the agricultural property or conducting an on-site inspection for four years unless certain conditions are met.

The bill introduces three specific conditions under which the county assessor may reclassify the property or conduct an inspection within the four-year period: (1) if the property owner files a change in the use notice, (2) if there is a split of the property, or (3) if there is a change in ownership or lease of the property. This amendment aims to provide greater stability and predictability for agricultural property owners following an appeal.

Statutes affected:
Introduced Version: 42-12155