SB1291

SB1291 amends the classification process for agricultural property in Arizona, including notification and appeal procedures.

SB1291 amends the Arizona Revised Statutes to revise the process for classifying agricultural property. The county assessor must notify the property owner of the approval or disapproval of the agricultural classification by the date the notice of valuation is mailed. If the classification is disapproved, the assessor must provide the reason within 120 days. The owner can appeal the assessor's decision, and if successful, the assessor cannot reclassify the property or conduct an on-site inspection for four years unless there is a change in use, a property split, or a change in ownership or.