AZ SB1291

Prohibits county assessors from reclassifying agricultural property or conducting on-site inspections for four years after a property owner wins an appeal of a disapproved agricultural classification

Establishes four exceptions that would allow reclassification or inspection within the four-year period: property owner files a change in use notice, property is split, ownership or lease changes, or a taxable improvement is made

Amends Arizona Revised Statutes section 42-12155, which governs the notice and appeal process for agricultural property classification decisions

Applies specifically to appeals under chapter 16, article 5 of the Arizona tax code