Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-13102
Statement of agricultural lease
42-13102 . Statement of agricultural lease A. Each lease of agricultural land or agreement to rent agricultural land for a period of more than ninety days shall be abstracted in a written statement in a form approved by the department containing at least the following information:
# 1.
The name and address of the lessor and lessee.
# 2.
The complete legal description of the property.
# 3.
The situs address, if any, of the property.
# 4.
The cash or cash equivalent of the lease payments.
# 5.
The conditions of the lease, including the relationship, if any, of the parties.
# 6.
The lessor expenses associated with the property excluding land cost, interest on land cost, income tax depreciation and capital improvements. B. The county assessor shall not use the information listed pursuant to chapter 15, article 2 of this title to supplement the information obtained pursuant to this section. C. The owner or lessor or an agent of the owner or lessor shall file the statement with the county assessor for use by the assessor for the valuation process under section 42-13101. If the ownership or the lessor or lessee of the property changes or if there is a change in the lease as abstracted pursuant to subsection A of this section, a new statement shall be filed with the assessor within three months after the change or before January 31, whichever is later. D. The assessor shall transmit a copy of the statement to the department.
Source: view the official text
In this chapter (40 sections)
- 42-13002 · Relationship between department and county assessors
- 42-13003 · Report on property that has not been appraised
- 42-13004 · Data processing equipment and systems
- 42-13005 · Sales-ratio studies
- 42-13006 · Qualifications of appraisers and assessing personnel;…
- 42-13007 · Education, training and certification advisory committee
- 42-13051 · Duties of county assessor
- 42-13052 · Continuing valuation of class two, three and four property
- 42-13053 · Exception list; review of valuation
- 42-13054 · Taxable value of personal property; depreciated values of…
- 42-13055 · Reducing minimum value for property in use
- 42-13056 · Taxable value of solar energy devices classified as personal…
- 42-13101 · Valuation of agricultural land
- 42-13102 · Statement of agricultural lease
- 42-13151 · Definition of golf course
- 42-13152 · Computing valuation of golf courses
- 42-13154 · Covenant not to convert golf course to another use; notice;…
- 42-13201 · Definition of shopping center
- 42-13202 · Exclusive method and procedure for valuing shopping centers;…
- 42-13203 · Replacement cost less depreciation method of valuing…
- 42-13204 · Election to use income method of valuation initially
- 42-13205 · Valuation method applied on appeal
- 42-13206 · Valuation of dedicated parking or common areas
- 42-13251 · Equalization of valuations by department
- 42-13252 · Scope of equalization
- 42-13253 · Notice of equalization order
- 42-13254 · Date of issue; effective date
- 42-13255 · Appeal
- 42-13256 · Adjustments of equalized property values by assessor
- 42-13257 · Report to property tax oversight commission
- 42-13301 · Limited property value
- 42-13302 · Determining limited value in cases of modifications,…
- 42-13304 · Exemptions from limitation
- 42-13351 · Method and procedures for valuing property of manufacturers,…
- 42-13352 · Determining valuation of property of manufacturers,…
- 42-13353 · Depreciated values of personal property of manufacturers,…
- 42-13354 · Assessing personal property construction work in progress;…
- 42-13355 · Assessing clean rooms as personal property; definition
- 42-13401 · Exclusive method of identifying and valuing common areas
- 42-13402 · Identifying common areas; definition