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ARS 42-12152 Criteria for classification of property used for agricultural purposes.

"1. The primary use of the property is as agricultural land and the property has been in active production according to generally accepted agricultural practices for at least three of the last five years.

2. Any noncontiguous parcels must be managed and operated on a unitary basis along with the rest of the overall agricultural operation, with each parcel making a functional contribution to the whole agricultural operation.

3. There must be a reasonable expectation of the agricultural operation generating an operating profit, exclusive of land cost, from the agricultural use of the property. Some of the considerations for a "reasonable expectation of operating profit""

Filing deadlines differ per county in Arizona. Contact your local county tax appraiser for official deadlines.

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