Arizona § 42-12105 - Disqualification

Full text of Arizona Arizona Revised Statutes § 42-12105 — Disqualification, with citation guidance and answers to common questions.

§ 42-12105. Disqualification

A. Property shall remain classified and assessed as noncommercial historic property until it becomes disqualified through either:

1. Notice by the taxpayer to the assessor to remove the assessment as noncommercial historic property.

2. Sale or transfer to an ownership that makes it exempt from property taxation.

3. Notification by the state historic preservation officer to the assessor that the property no longer qualifies as noncommercial historic property.

B. Property shall remain classified and assessed as commercial historic property until it becomes disqualified through either:

1. Notice by the taxpayer to the assessor to remove the assessment as commercial historic property.

2. Sale or transfer to an ownership that makes it exempt from property taxation.

3. Notification by the state historic preservation officer to the assessor that the property no longer qualifies as commercial historic property.

4. The failure to maintain the property in a manner consistent with the minimum standards of maintenance established by rule by the Arizona state parks board.

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 42-12105

What does Arizona Revised Statutes § 42-12105 cover?

Section 42-12105 ("Disqualification") 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 § 42-12105?

A common citation format is "Arizona Revised Statutes § 42-12105" (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 § 42-12105 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.