Ariz. Admin. Code § 12-8-305

Current through Register Vol. 30, No. 49, December 6, 2024

Section R12-8-305 - Verification of Eligibility for Property Tax Reclassification

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.

Ariz. Admin. Code § R12-8-305

Adopted effective June 30, 1978 (Supp. 78-3). Former Section R12-8-64 renumbered as Section R12-8-305 without change effective November 1, 1981 (Supp. 81-5). Former Section R12-8-305 renumbered and amended as Section R12-8-304 effective August 26, 1983 (Supp. 83-4). New Section R12-8-305 renumbered from R12-8-302 and amended by final rulemaking at 7 A.A.R. 1010, effective February 8, 2001 (Supp. 01-1). Amended by final rulemaking at 13 A.A.R. 1115, effective May 5, 2007 (Supp. 07-1).