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All IPR's are valued at the current replacement cost new less depreciation.
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Per ARS 42-12153.B: The owner of property or the owner's designated agent under section 42-16001 shall file a completed agricultural use application form with the county assessor before the property may be classified as being used for agricultural purposes.
If the ownership of a property changes, an agricultural use application form must be filed by the new owner within 60 days after the change in ownership to maintain the agricultural use status.
If the owner or the owner's agent fails to file an application form as prescribed in this subsection, the assessor shall not classify the property, on notice of valuation, as being used for agricultural purposes. The owner or agent may appeal the classification as prescribed by chapter 16, article 2 of this title regardless of whether the owner or agent filed an application form.
*To obtain an Agricultural Land Use form, please call the Assessor’s office 928-679-7954 or download the forms here:
Agricultural Land Lease Form
Agricultural Land Use Application Form
The County Recorder maintains all records. You can search for documents on-line at EagleWeb.