A.R.S. § 42-14002 — Notice of preliminary valuation; hearing

42-14002 . Notice of preliminary valuation; hearing A. On or before June 15 the department shall notify owners of property that is valued by the department of the department's determination of the preliminary full cash value of the property. B. On or before July 15 the property owner may file a written application to appear before the department and be heard concerning the value determined.