Arizona § 42-12051 - Treatment of partially completed or vacant improvements; notification; exception
Full text of Arizona Arizona Revised Statutes § 42-12051 — Treatment of partially completed or vacant improvements; notification; exception, with citation guidance and answers to common questions.
§ 42-12051. Treatment of partially completed or vacant improvements; notification; exception
A. For the purposes of classifying property under article 1 of this chapter, partially completed or vacant improvements on the land including improved common area tracts shall be classified according to their intended use as demonstrated by objective evidence.
B. For property that is not valued by the department, an improvement on the land is considered to be partially completed when the foundation of the structure or structures to be located on the property is in place.
C. The only portion affected by the reclassification is the improvement on the land and that portion of the land that is necessary to support the use of the structure or structures, except that common area tracts in residential developments associated with partially completed improvements shall receive the same classification as the partially completed improvements.
D. Property that is not valued by the department, that does not have a structure or structures and that is actively used for commercial purposes shall be classified as prescribed by article 1 of this chapter.
E. The department shall prescribe a form to be completed by the owner to notify the assessor that the requirements of this section have been completed. The form shall state the requirements for classification and shall provide the owner with information concerning the reclassification of property. Filing the notice is mandatory, but failing to notify the assessor does not prevent the reclassification of property if the requirements are completed.
F. This section does not apply to property that is classified as agricultural pursuant to article 4 of this chapter.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-12051
What does Arizona Revised Statutes § 42-12051 cover?
Section 42-12051 ("Treatment of partially completed or vacant improvements; notification; exception") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-12051?
A common citation format is "Arizona Revised Statutes § 42-12051" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-12051 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.