Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 28. Transportation |
Chapter 16. TAXES |
Article 5. Tax Administration |
Sec 28-5950. Appraisal
Latest version.
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A. The officer seizing property described in section 28-5949 shall appraise and set aside to the owner the amount of the property declared to be exempt.
B. If the taxpayer objects at the time of the seizure to the valuation fixed by the officer making the seizure, the director shall have three disinterested individuals make the valuation.