HB 2145 Summary

• Establishes authority for the Arizona Historical Society to issue historical markers for dude ranches designated in the Arizona dude ranch heritage trail program within two years of request.

• Expands the permanent Arizona Historical Society revolving fund to accept gifts, grants, donations and contributions in addition to revenue from gift shops, book shops, and food service facilities.

• Allows the revolving fund to be spent on issuing historical markers for designated dude ranches as an authorized use of fund monies.

• Modifies property tax classification to allow guest ranches included in the Arizona dude ranch heritage trail program to be classified as Class Four property and valued at full cash value.

• Clarifies that a change in classification of a guest ranch is not a change in use for property tax assessment purposes, preventing automatic revaluation when reclassification occurs.