AZ SB1183

Amends Arizona Revised Statutes section 42-12151 to add a new category of agricultural real property that qualifies for agricultural property tax classification.

Adds land and improvements devoted to commercial breeding, raising, boarding, or training of equine (as defined in section 3-1201) to the definition of agricultural real property.

Includes equine rescue facilities registered with the department of agriculture pursuant to section 3-1350 within the agricultural property tax classification.

Renumbers existing categories 4 through 9 to become categories 5 through 10 to accommodate the new equine property provision.