Arizona HB2104 amends agricultural property classification and inspection procedures.

Arizona HB2104 modifies the process for classifying agricultural property and conducting inspections. It requires the county assessor to notify property owners of the approval or disapproval of agricultural classification before mailing the notice of valuation. If disapproval occurs, the assessor must provide the reason within 120 days. Property owners can appeal the assessor's decision, and if they prevail, the assessor cannot reclassify the property or conduct an on-site inspection for four years unless a change in use, property split, or change in ownership or lease occurs.

Arizona HB2104 amends agricultural property classification and inspection procedures.

Arizona HB2104 modifies the process for classifying agricultural property and conducting inspections. It requires the county assessor to notify property owners of the approval or disapproval of agricultural classification before mailing the notice of valuation. If disapproval occurs, the assessor must provide the reason within 120 days. Property owners can appeal the assessor's decision, and if they prevail, the assessor cannot reclassify the property or conduct an on-site inspection for four years unless a change in use, property split, or change in ownership or lease occurs.