Bill Text: AZ HB2325 | 2017 | Fifty-third Legislature 1st Regular | Introduced


Bill Title: Property tax assessment of greenhouses

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-03-02 - House Committee of the Whole action: Retained on the Calendar [HB2325 Detail]

Download: Arizona-2017-HB2325-Introduced.html

 

 

 

REFERENCE TITLE: property tax assessment of greenhouses

 

 

 

State of Arizona

House of Representatives

Fifty-third Legislature

First Regular Session

2017

 

 

HB 2325

 

Introduced by

Representative Ugenti-Rita

 

 

AN ACT

 

amending title 42, chapter 15, article 2, Arizona Revised Statutes, by adding section 42-15064; relating to property tax assessment.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 


Be it enacted by the Legislature of the State of Arizona:

Section 1.  Title 42, chapter 15, article 2, Arizona Revised Statutes, is amended by adding section 42-15064, to read:

START_STATUTE42-15064.  Assessing greenhouses as personal property; definition

A.  Greenhouses shall be valued and assessed as agricultural tangible personal property if the greenhouse meets all of the following requirements:

1.  Is at least one hundred thousand square feet in area.

2.  Is composed of components that are designed to be movable and detachable.

3.  Can be reconstructed and reused after removal.

4.  Is used for growing and processing vegetables, fruit or citrus.

B.  For the purposes of this section, "greenhouse":

1.  Includes all property that comprises or creates an environment where humidity, temperature, irrigation and contamination are precisely controlled within specified parameters for the purpose of cultivating vegetable, fruit or citrus crops, without regard to whether the property is actually contained within that environment or whether any of the property is affixed to or incorporated into real property.

2.  Does not include administrative office buildings or auxiliary storage buildings associated with the greenhouse facility. END_STATUTE

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