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Home » US Law » 2022 Arizona Revised Statutes » Title 42 - Taxation » Article 12 - Valuation of Guest Ranches

§ 42-13551 – Definition of guest ranch

42-13551. Definition of guest ranch For the purposes of this article, " guest ranch" means real property and improvements to property being used as a guest ranch that meets all of the following: 1. Consists of at least one thousand contiguous acres that are any of the following: (a) Private property adjacent to the headquarters. […]

§ 42-13552 – Deed restriction on guest ranch use; covenants; violation; penalty

42-13552. Deed restriction on guest ranch use; covenants; violation; penalty A. As a condition for valuation under this article, the owner of a guest ranch shall record a deed restriction with the county recorder and file a copy of the restriction with the county assessor that restricts the property to use as a guest ranch […]