A. An owner of property who desires that it be classified as historic property for purposes of taxation shall:
1. Apply to the county assessor on forms that are approved by the department.
2. Consent in writing to allow the state historic preservation officer to view the property.
B. Applications shall be filed with the assessor during the valuation year preceding the first tax year for which classification is requested.
C. Classification as class six property under section 42-12006 may be granted only for the fifteen consecutive tax years immediately following the calendar year in which the application is filed. The assessor may accept an application by the owner during the final year of each fifteen year assessment period for continuation of the classification for a succeeding period of fifteen years.
D. Classification as class seven property under section 42-12007 or class eight property under section 42-12008 may be granted only for the ten consecutive tax years immediately following the calendar year in which the application is filed.
E. Within ten days after receiving each application, the county assessor shall refer the application to the state historic preservation officer.
Notes of Decisions
Cited in
2
cases (
1 in the last 5 years), 2010–2021 · leading case:
Hormel v. Maricopa Cnty., 232 P.3d 768 (Ariz. Ct. App. 2010).
Hormel v. Maricopa Cnty., 232 P.3d 768 (Ariz. Ct. App. 2010).
· cites it 13× “The statute on which the tax court focused and on which the County wishes to focus, however, is A.R.S. § 42-12102, not § 42-16254. Simply stated, the County argues that Taxpayer failed to request the reclassification and refunds in a *459 timely matter and consequently did not…”
Qasimyar v. Maricopa (Ariz. Ct. App. 2021).
“For example, for a home to qualify as “[n]oncommercial historic property” under class six, § 42-12006(1), the homeowner must apply to the Assessor, § 42-12102(A)(1), and the property must be listed in the national register of historic places, § 42-12101(2)(a).”
— Ariz. Rev. Stat. § 42-12102(A)(1) — 1 case
Qasimyar v. Maricopa (Ariz. Ct. App. 2021).
“For example, for a home to qualify as “[n]oncommercial historic property” under class six, § 42-12006(1), the homeowner must apply to the Assessor, § 42-12102(A)(1), and the property must be listed in the national register of historic places, § 42-12101(2)(a).”
— Ariz. Rev. Stat. § 42-12102(B) — 1 case
Hormel v. Maricopa Cnty., 232 P.3d 768 (Ariz. Ct. App. 2010).
“The statute on which the tax court focused and on which the County wishes to focus, however, is A.R.S. § 42-12102, not § 42-16254. Simply stated, the County argues that Taxpayer failed to request the reclassification and refunds in a *459 timely matter and consequently did not…”
— Ariz. Rev. Stat. § 42-12102(C) — 1 case
Hormel v. Maricopa Cnty., 232 P.3d 768 (Ariz. Ct. App. 2010).
“The statute on which the tax court focused and on which the County wishes to focus, however, is A.R.S. § 42-12102, not § 42-16254. Simply stated, the County argues that Taxpayer failed to request the reclassification and refunds in a *459 timely matter and consequently did not…”
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