Judge rejects Pinal assessor’s challenge to agriculture tax break
by Howard Fischer | C
The mere claim by a farmer or rancher of an intent to make a profit — someday — is enough to qualify the property for a tax break, the state Court of Appeals has ruled.
In a new ruling, the judges rejected arguments by Pinal County Assessor Douglas Wolf that landowners should have to provide more than a simple assertion of a reasonable expectation of a profit to have the property classified as agricultural. Judge Kent Cattani, writing for the unanimous three-judge panel, said a 2012 law pushed through by ranching interests makes the affidavit sufficient.
Cattani also said the fact that the land was used for ranching in just three out of the five prior years does not mean it loses that agricultural classification, again citing the way the Legislature crafted the law.
