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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 42. Taxation |
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Chapter 16. PROPERTY TAX APPEALS AND REVIEWS |
| Article 1. General Provisions |
| Sec 42-16001. Designation of taxpayer agent |
| Sec 42-16002. Changes and corrections in tax roll to reflect determinations on review or appeal |
| Article 2. Administrative Review of Valuation by Assessor |
| Sec 42-16051. Petition for assessor review of improper valuation or classification |
| Sec 42-16052. Contents of petition based on income approach to value |
| Sec 42-16053. Rejection of petition for failure to include substantial information; amended petition; appeal |
| Sec 42-16054. Meeting between assessor and petitioner |
| Sec 42-16055. Ruling on petition |
| Sec 42-16056. Appellate rights |
| Article 3. County Board of Equalization |
| Sec 42-16101. Definition of county board |
| Sec 42-16102. County board of equalization |
| Sec 42-16103. Hearing officers |
| Sec 42-16104. Operation of county board |
| Sec 42-16105. Appeal of valuation or legal classification from county assessor to county board |
| Sec 42-16106. Hearing |
| Sec 42-16107. Evidence; basis for decision |
| Sec 42-16108. Decision |
| Sec 42-16109. Corrections and changes to tax roll |
| Sec 42-16110. Entry of changes and completion of roll |
| Sec 42-16111. Appeal from county board of equalization |
| Article 4. State Board of Equalization |
| Sec 42-16151. Definition of state board |
| Sec 42-16152. State board of equalization |
| Sec 42-16153. Members |
| Sec 42-16154. Chairman; administration; meetings |
| Sec 42-16155. Hearing officers and employees |
| Sec 42-16156. Case assignment |
| Sec 42-16157. Appeal of valuation or legal classification from county assessor to state board of equalization |
| Sec 42-16158. Appeal of valuation or legal classification from department to state board of equalization |
| Sec 42-16159. Hearing on department equalization order |
| Sec 42-16160. Recommendation for future equalization orders |
| Sec 42-16161. Filings and hearings |
| Sec 42-16162. Decision of the state board |
| Sec 42-16163. Hearing notices |
| Sec 42-16164. Decisions |
| Sec 42-16165. Deadlines for issuing decisions |
| Sec 42-16166. Transmitting changes in valuations or legal classifications |
| Sec 42-16167. Entry of changes and completion of roll |
| Sec 42-16168. Appeal to court |
| Sec 42-16169. Finality of decision |
| Article 5. Property Tax Appeals to Court |
| Sec 42-16201. Appeal from county assessor to court |
| Sec 42-16202. Appeal from county board of equalization to court |
| Sec 42-16203. Appeal from state board of equalization to court |
| Sec 42-16204. Appeal from department to court |
| Sec 42-16205. Appeal to court in the case of new construction, changes to assessment parcels and changes in use |
| Sec 42-16205.01. New owner of property; review and appeal |
| Sec 42-16206. Appeal to court by the director |
| Sec 42-16207. Commencement of appeal; notice |
| Sec 42-16208. Parties to the appeal; right of intervention |
| Sec 42-16209. Service on defendants |
| Sec 42-16210. Payment of tax |
| Sec 42-16211. Payment of fees |
| Sec 42-16212. Hearing |
| Sec 42-16213. Findings and judgment |
| Sec 42-16214. Refund or credit of excess payments |
| Sec 42-16215. Transmitting judgment to county or department; correcting tax rolls |
| Article 6. Correcting Property Tax Errors |
| Sec 42-16251. Definitions |
| Sec 42-16252. Notice of proposed correction; response; petition for review; appeal |
| Sec 42-16253. Reporting personal property tax error before notice of proposed correction is issued |
| Sec 42-16254. Notice of claim; response; petition for review; appeal |
| Sec 42-16255. Evidence that may be considered at hearings; pending administrative and judicial appeals |
| Sec 42-16256. Limitations |
| Sec 42-16257. Valuation of property |
| Sec 42-16258. Correcting tax roll by county treasurer |
| Sec 42-16259. Transmittal of corrected billing to taxpayer; delinquency; refunds; interest |