Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-12105
Disqualification
42-12105 . Disqualification A. Property shall remain classified and assessed as noncommercial historic property until it becomes disqualified through either:
# 1.
Notice by the taxpayer to the assessor to remove the assessment as noncommercial historic property.
# 2.
Sale or transfer to an ownership that makes it exempt from property taxation.
# 3.
Notification by the state historic preservation officer to the assessor that the property no longer qualifies as noncommercial historic property. B. Property shall remain classified and assessed as commercial historic property until it becomes disqualified through either: 1. Notice by the taxpayer to the assessor to remove the assessment as commercial historic property. 2. Sale or transfer to an ownership that makes it exempt from property taxation. 3. Notification by the state historic preservation officer to the assessor that the property no longer qualifies as commercial historic property.
# 4.
The failure to maintain the property in a manner consistent with the minimum standards of maintenance established by rule by the Arizona state parks board.
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;…