Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-14307 — Appeals
42-14307 . Appeals A. On or before October 1 a private car company may appeal the department's valuation of its property to the state board of equalization as provided by section 42-16158. The state board shall immediately notify the department of the appeal. B. The state board shall decide all private car company appeals on or before October 31. C. A private car company may also apply for administrative review and appeal of any determination under this article pursuant to article 1 of this chapter.
Source: official text