Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-13551
Definition of guest ranch
Definition of guest ranch For the purposes of this article, "guest ranch" means real property and improvements to property being used as a guest ras that are any of the following:
# (a)
Private property adjacent to the headquarters.
# (b)
Leased property adjacent to the headquarters. For the purposes of this subdivision, the lease agreement may be for private or public real property and must be in writing and include riding rights.
# (c)
Public land that is subject to a riding permit. 2. Provides recreational activities that include horseback riding, hiking, biking or a working cattle ranch experience for guests. 3. Has an organized and supervised horse program on the property with a horse herd that consists of a number of horses that is equal to or greater than the total number of guest accommodations during the operating season in which guests are present. 4. Uses at least one permanent structure that has running water, sewage disposal and a kitchen. 5. Provides guests with three meals each day as part of the guest ranch's primary package, commonly referred to as the "American plan". 6. Includes the word "ranch" or "rancho" in the guest ranch's name.
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In this chapter (40 sections)
- 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
- 42-13403 · Computing valuation
- 42-13404 · Deed restriction on common area use
- 42-13451 · Definitions
- 42-13452 · Computing valuation
- 42-13453 · Timeshare use form
- 42-13454 · Managing entity as agent of owner
- 42-13501 · Limit on valuation of real property with abandoned renewable…
- 42-13551 · Definition of guest ranch
- 42-13552 · Deed restriction on guest ranch use; covenants; violation;…
- 42-13601 · Definitions
- 42-13602 · Applicability of article; property
- 42-13603 · Valuation; income method; requirements; confidentiality;…
- 42-13604 · Required documentation
- 42-13605 · Appeals