Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-12151
Definition of agricultural real property
42-12151 . Definition of agricultural real property In this article, unless the context otherwise requires, "agricultural real property" means real property that is one or more of the following:
# 1.
Cropland in the aggregate of at least twenty gross acres.
# 2.
An aggregate ten or more gross acres of permanent crops.
# 3.
Grazing land with a minimum carrying capacity of forty animal units and containing an economically feasible number of animal units.
# 4.
Land and improvements devoted to commercial breeding, raising, boarding or training equine, as defined in section 3-1201 or equine rescue facilities registered with the department of agriculture pursuant to section 3-1350.
# 5.
Land and improvements devoted to high density use for producing commodities.
# 6.
Land and improvements devoted to use in processing cotton necessary for marketing.
# 7.
Land and improvements devoted to use in processing wine grapes for marketing.
# 8.
Land and improvements devoted to use in processing citrus for marketing.
# 9.
Land and improvements devoted to use as fruit or vegetable commodity packing plants that do not cut or otherwise physically alter the produce.
# 10.
Land and improvements owned by a dairy cooperative devoted to high density use in producing, transporting, receiving, processing, storing, marketing and selling milk and manufactured milk products without the presence of any animal units on the land.
# 11.
Land of at least five acres and improvements devoted to algaculture. For the purposes of this paragraph "algaculture" means the controlled propagation, growth and harvest of algae.
# 12.
Land and improvements devoted to agritourism as defined in section 3-111.
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;…