Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-12101
Definitions
42-12101 . Definitions In this article, unless the context otherwise requires:
# 1.
"Commercial historic property" means real property that:
# (a)
Meets the criteria for classification as class one, paragraph 12 pursuant to section 42-12001 or class four pursuant to section 42-12004, subsection A, paragraphs 2 through 9.
# (b)
Is listed in the national register of historic places established and maintained under the national historic preservation act (P.L. 89-665; 80 Stat. 915; 16 United States Code section 470 et seq.), as amended.
# (c)
Meets the minimum standards of maintenance established by rule by the Arizona state parks board.
# 2.
"Noncommercial historic property" means real property:
# (a)
That is listed in the national register of historic places established and maintained under the national historic preservation act (P.L. 89-665; 80 Stat. 915; 16 United States Code section 470 et seq.), as amended.
# (b)
That meets the minimum standards of maintenance established by rule by the Arizona state parks board.
# (c)
On which no business or enterprise is conducted with the intent of earning a profit.
Source: view the official text
In this chapter (35 sections)
- 42-12001 · Class one property
- 42-12002 · Class two property
- 42-12003 · Class three property; definition
- 42-12004 · Class four property
- 42-12005 · Class five property
- 42-12006 · Class six property
- 42-12007 · Class seven property
- 42-12008 · Class eight property
- 42-12009 · Class nine property
- 42-12010 · Purpose of classification of property
- 42-12051 · Treatment of partially completed or vacant improvements;…
- 42-12052 · Review and verification of class three property; civil…
- 42-12053 · Criteria for distinguishing primary residential property,…
- 42-12054 · Change in classification of owner occupied residence
- 42-12055 · Review of and appeal from classification
- 42-12056 · Renewable energy systems valuation; definition
- 42-12057 · Criteria for renewable energy property
- 42-12058 · Registry of real property burdened by conservation easements
- 42-12101 · Definitions
- 42-12102 · Application for classification as historic property; period…
- 42-12103 · Review of application by state historic preservation…
- 42-12104 · Valuation and assessment
- 42-12105 · Disqualification
- 42-12106 · Effect of changing circumstances
- 42-12107 · Penalties
- 42-12108 · Reports
- 42-12151 · Definition of agricultural real property
- 42-12152 · Criteria for classification of property used for…
- 42-12153 · Application for classification of property used for…
- 42-12154 · Approval of nonconforming property
- 42-12155 · Notice of approval or disapproval; appeal
- 42-12156 · Notice of change in use
- 42-12157 · Recapture and penalty for false information or failure to…
- 42-12158 · Inspections by county assessor
- 42-12159 · Restoration of agricultural classification and valuation;…