AZ SB1204

Greenhouses used for growing and processing vegetables with at least 100,000 square feet of area shall be valued and assessed as agricultural tangible personal property rather than real property.

Greenhouse definition includes all property that creates a controlled environment for vegetable cultivation, regardless of whether property is physically contained within or affixed to real property.

Greenhouse definition encompasses integrated systems, fixtures, piping, movable partitions, lighting, and equipment necessary to control environmental conditions like temperature, humidity, and airflow.

Greenhouse definition includes sorting, wrapping, and packaging machinery and equipment operating within the greenhouse environment.

Administrative office buildings and auxiliary storage buildings associated with greenhouse facilities are excluded from the greenhouse definition.