This bill proposes several updates to current statutes regarding property inspections by the Arizona Department of Revenue (ADOR) and county assessors. Under the new provisions, ADOR will be required to notify property owners of upcoming inspections and provide them with a copy of the inspection report. Additionally, county assessors will also need to notify property owners before conducting inspections and provide them with the inspection report. Importantly, the bill specifies that these notifications do not need to be sent via certified mail.

Furthermore, the bill introduces a three-year exemption from subsequent on-site inspections for agricultural properties that meet certain criteria, unless specific conditions arise, such as a change in property use, ownership, or the addition of taxable improvements. The county assessor is also granted the authority to create a standardized form for inspection reports. Overall, these changes aim to enhance communication with property owners and streamline the inspection process while reducing the frequency of inspections for qualifying agricultural properties.

Statutes affected:
Introduced Version: 42-11053, 42-12158
Senate Engrossed Version: 42-11053, 42-12158