Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-15104 — Appeal
42-15104 . Appeal A person who is not satisfied with the valuation or classification of the person's property determined by the assessor may: 1. Petition the assessor for review pursuant to chapter 16, article 2 of this title. 2. Appeal to tax court pursuant to section 42-16201.
Source: official text