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Cochise officials say appellate ruling forces reassessment of orchards and vineyards; seek legislative fix to ARS 42-13101
Summary
County officials and the county assessor said an appellate court interpretation that treats permanent orchard and vineyard plants as crop, rather than as depreciable improvements, could drastically reduce assessed values for orchard land; supervisors plan to pursue a statutory fix similar to language in HB2318.
Cochise County officials raised concerns that an appellate-court interpretation of state law is treating permanent orchard trees and grapevines as crops rather than as depreciable capital improvements, a ruling they say would sharply reduce assessed values for orchard and vineyard acreage.
Phil Meinecker, Cochise County assessor, told the board the court “made the determination that ag land includes permanent crops, orchards, and vineyards,” and that the ruling effectively requires valuing the trees and vines as if they were irrigated cropland rather than capital…
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