AZ HB2104

Property owners who successfully appeal a county assessor's denial of agricultural classification receive protection from reclassification or on-site inspection for four years after the appeal decision

The four-year protection period ends early if the property owner files a change in use notice, the property is split, or there is a change in ownership or lease

County assessors must notify property owners of agricultural classification approval or disapproval by the date the notice of valuation is mailed

Assessors who disapprove agricultural classification must provide the reason for disapproval within 120 days of the application