agricultural property; classification; inspection.

This bill amends Arizona law to protect agricultural property owners who win an appeal against a county assessor's disapproval of their property's agricultural classification. If an owner prevails in an appeal under Chapter 16, Article 5 of the statutes, the county assessor cannot reclassify the property or conduct a new on-site inspection for four years. The four-year protection period ends only if the property owner changes the property's use, splits the property, or changes ownership or lease terms. This directly affects agricultural property owners who successfully challenge their classification and seek stability in their tax status.