Arizona § 42-12157 - Recapture and penalty for false information or failure to notify of change in use
Full text of Arizona Arizona Revised Statutes § 42-12157 — Recapture and penalty for false information or failure to notify of change in use, with citation guidance and answers to common questions.
§ 42-12157. Recapture and penalty for false information or failure to notify of change in use
If an owner of property or the owner's agent intentionally provides false information on an application form, or fails to provide the notice required under section 42-12156:
1. The property shall be reclassified immediately as being used for a nonagricultural use and shall be valued at its nonagricultural full cash value.
2. The owner is liable for the additional taxes on the difference between the nonagricultural full cash value and the full cash value of the property for all of the tax years in which the property was classified based on the false information.
3. The owner shall also pay a penalty equal to twenty-five per cent of the additional taxes computed under paragraph 2 of this section. The assessor may abate this penalty for good cause. Twenty per cent of the penalty shall be deposited in the state general fund, and eighty per cent of the penalty shall be deposited with the county treasurer to be used by the county assessor's office.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-12157
What does Arizona Revised Statutes § 42-12157 cover?
Section 42-12157 ("Recapture and penalty for false information or failure to notify of change in use") 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 § 42-12157?
A common citation format is "Arizona Revised Statutes § 42-12157" (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 § 42-12157 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.