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Form 12153 Arizona: What You Should Know

An agricultural use application may be required by the county assessor if a county assessor determines that all or portion of any real property used as an agricultural enterprise or other agricultural purposes is being used in the following manner: (1) To produce one or more specified units of economic activity of the County as defined in this section.  (2) For an indigence fee and collection of the indigence fee.  B. All agricultural use applications filed by owners of real property or other subject property for agricultural purposes shall be maintained by the county assessor. The county assessor shall annually provide owners of real property who have been issued an application, or owners of a subject property who have applied on a timely basis, with a statement indicating the date, time and location of the written or oral notice to appear before the assessor or the County Tax Board on the specific issue at issue. The notice shall include a copy of the Agricultural Use Certificate issued by the county assessor. Arizona Revised Statutes § 42-12153 (2018) — Application for registration of real property using the following categories:  A. Class 1-6 land, including homesteads, or land used in a farming operation or operated in any other way designed primarily for the cultivation or operation of an agricultural product. B. Class 7-9 land. C. Class 25-50 buildings of single family, apartment complex or condominium which are used exclusively as commercial or residential buildings. D. Class 21-30 buildings used as industrial facilities (excluding warehouses) or to produce one or more specified units of economic activity of the County. All building types other than warehouses may be included in the Industrial Facility class if they are also used in agricultural, industrial, commercial or other non-commercial manner. E. Class 21-30 buildings used as agricultural buildings (excluding warehouses). F. Class 37-100 buildings used in forestry (excluding forests and water treatment facilities in irrigation, aquaculture, or other industrial, agricultural and other non-commercial enterprises) owned by a school district or nonpublic school system. All building types, except forests/water treatment etc. may be included in the forestry type. G.

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