Arizona Administrative Code
Title 12 - NATURAL RESOURCES
Chapter 8 - ARIZONA STATE PARKS BOARD
Article 3 - STATE HISTORIC PRESERVATION OFFICE PROGRAMS
Section R12-8-305 - Verification of Eligibility for Property Tax Reclassification

Universal Citation: AZ Admin Code R 12-8-305

Current through Register Vol. 30, No. 52, December 27, 2024

A. A person that seeks to have a property reclassified for property tax purposes as either a Commercial or Non-commercial Historic Property shall submit a verification of eligibility form. The person seeking reclassification may obtain the verification of eligibility form from the SHPO or the Assessor's Office in the county where the property is located and shall submit the completed form to the Assessor's Office in the county where the property is located.

B. A person that seeks to have a property reclassified for property tax purposes as either a Commercial or Non-commercial Historic Property, shall ensure that the verification of eligibility form provides the following information:

1. Address of the property,

2. Legal description of the property,

3. Property classification,

4. Name of owner,

5. Historic property name as listed on the National Register of Historic Places,

6. Date of original construction,

7. Description of any exterior changes to the property since the property was listed on the National Register of Historic Places,

8. Photographs of the property that meet the specifications of the Board, and

9. The owner's written consent for the Officer or the Officer's representative to view the property.

C. In addition to complying with subsection (B), a person that seeks to have a property reclassified as a Commercial Historic Property shall submit with the verification of eligibility form rehabilitation construction documents including plans and specifications.

D. Following the assessor's review of the verification of eligibility form and any documents required under subsection (C), the assessor shall submit the verification of eligibility form and documents to the Officer for verification of eligibility for reclassification.

Disclaimer: These regulations may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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