Posted September 29, 2014
An Eloy farm owner, Michael McKenzie, is battling the Pinal County Assessor’s Office to prove his small-scale organic operation is an “active farm,” according to a TriValley Central article by Melissa St. Aude available here. Pinal Partnership also published Aude’s article hereand Lucky Nickel Ranch here.
Last year, the Assessor’s Office revoked the agricultural land classification for the 32-acre farm. McKenzie is appealing the decision in fear of property taxes tripling if he is not successful.
“I’ve had my agricultural status for 15 years and suddenly, they’re revoking it, saying it’s not an active farm,” said McKenzie.
McKenzie is an organic certified produce grower and serves as an incubator site for aspiring farmers. The farm is also used as a teaching tool for students, and has been used in a veteran training program since 1999.
County Assessor Doug Wolf did not comment on McKenzie’s case, but he said that hundreds of people appeal the office’s valuation decisions each year.
“We want citizens to challenge us and appeal when they think we’re wrong,” said Wolf. “We want everybody’s valuation to be just and fair.”
The state requires the Assessor’s Office to re-examine classifications in about 25 percent of the county every four years.
The Board of Equalization rules in favor of the appellant in approximately 30 percent of cases.   
People who lose their appeal may challenge the board’s decision in state tax court, said Wolf.
McKenzie’s Board of Equalization hearing is scheduled for 1:20 p.m. on Wednesday in Pinal County Administration Building A, 31 N. Pinal St. in Florence. The hearing is open to the public.
For more information on administrative law, please visit the National Agricultural Law Center’s website here.
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