2022 Arizona Revised Statutes
Title 42 - Taxation
§ 42-12105 - Disqualification
42-12105. Disqualification
A. Property shall remain classified and assessed as noncommercial historic property until it becomes disqualified through either:
1. Notice by the taxpayer to the assessor to remove the assessment as noncommercial historic property.
2. Sale or transfer to an ownership that makes it exempt from property taxation.
3. Notification by the state historic preservation officer to the assessor that the property no longer qualifies as noncommercial historic property.
B. Property shall remain classified and assessed as commercial historic property until it becomes disqualified through either:
1. Notice by the taxpayer to the assessor to remove the assessment as commercial historic property.
2. Sale or transfer to an ownership that makes it exempt from property taxation.
3. Notification by the state historic preservation officer to the assessor that the property no longer qualifies as commercial historic property.
4. The failure to maintain the property in a manner consistent with the minimum standards of maintenance established by rule by the Arizona state parks board.
