terraform-provider-azurerm: Error refreshing State on previously created Storage Account

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Terraform (and AzureRM Provider) Version

Terraform 0.13.7 Azure Provider 2.65.0

Affected Resource(s)

• azurerm_storage_account

Terraform Configuration Files

resource "azurerm_storage_account" "redacted" {
  name                     = "redacted"
  resource_group_name      = azurerm_resource_group.data.name
  location                 = "Australia East"
  account_tier             = "Standard"
  account_replication_type = "GRS"
  account_kind             = "Storage"
  enable_https_traffic_only = false
  tags = {
    owner       = var.tagOwner
    description = "The storage account used for App Service Backups and SQL Logs for Australia"    
    usage       = var.tagUsage
    config      = var.tagConfig
  }
}

Expected Behaviour

This storage account was created >12 months ago using Terraform. The last successful run of this workspace was using provider 2.18.0 When refreshing the workspace resources in order to make an unrelated change to a different component, Terraform should not return an error.

Actual Behaviour

When refreshing the state Terraform returns the error:

Error: reading share properties for AzureRM Storage Account "redacted": storage.FileServicesClient#GetServiceProperties: Failure responding to request: StatusCode=400 -- Original Error: autorest/azure: Service returned an error. Status=400 Code="FeatureNotSupportedForAccount" Message="File is not supported for the account."

Speaking with Vladimir Lazarenko on Slack, the error comes from the following code:

	if resp.Kind == storage.FileStorage || resp.Kind != storage.BlobStorage && resp.Kind != storage.BlockBlobStorage && resp.Sku != nil && resp.Sku.Tier != storage.Premium {
		shareProps, err := fileServiceClient.GetServiceProperties(ctx, resGroup, name)
		if err != nil {
			if !utils.ResponseWasNotFound(shareProps.Response) {
				return fmt.Errorf("reading share properties for AzureRM Storage Account %q: %+v", name, err)
			}
		}
		if err := d.Set("share_properties", flattenShareProperties(shareProps)); err != nil {
			return fmt.Errorf("setting `share_properties `for AzureRM Storage Account %q: %+v", name, err)
		}
	}

Steps to Reproduce

1. Make a change to a resource in a workspace that also has a Storage Account with the settings in above config.
2. Use recent Azure Provider
3. Reverting provider to 2.18.0 causes this not to be an issue. I have tried latest 5 releases of Provider and the issue is present, 2.18.0 was the version when we had our last successful run. Reverting back to this version resolves the issue.