Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-16002
Changes and corrections in tax roll to reflect determinations on review or appeal
42-16002 . Changes and corrections in tax roll to reflect determinations on review or appeal A. The county assessor or county treasurer, whichever is appropriate, shall make the necessary changes in the tax roll and records to reflect the determinations that change valuations or classifications of property that result from reviews, administrative or judicial appeals or correction of errors and omissions under this title. B. If a review or administrative appeal pursuant to article 2, 3 or 4 of this chapter or a judicial appeal pursuant to article 5 of this chapter results in a reduction of the valuation or a change in the classification of property, in the next year the valuation or classification of property shall be the valuation or classification that was determined by the review or appeal unless either:
# 1.
There is new construction, a structural change or a change of use on the property as prescribed by section 42-13302, subsection A, paragraph 2.
# 2.
Chapters 11 through 19 of this title require a specific annual formula for the valuation. C. This section does not limit the right of a property owner to appeal the valuation or classification of the property.
Source: view the official text
In this chapter (40 sections)
- 42-16001 · Designation of taxpayer agent
- 42-16002 · Changes and corrections in tax roll to reflect…
- 42-16051 · Petition for assessor review of improper valuation or…
- 42-16052 · Contents of petition based on income approach to value
- 42-16053 · Rejection of petition for failure to include substantial…
- 42-16054 · Meeting between assessor and petitioner
- 42-16055 · Ruling on petition
- 42-16056 · Appellate rights
- 42-16101 · Definition of county board
- 42-16102 · County board of equalization
- 42-16103 · Hearing officers
- 42-16104 · Operation of county board
- 42-16105 · Appeal of valuation or legal classification from county…
- 42-16106 · Hearing
- 42-16107 · Evidence; basis for decision
- 42-16108 · Decision
- 42-16109 · Corrections and changes to tax roll
- 42-16110 · Entry of changes and completion of roll
- 42-16111 · Appeal from county board of equalization
- 42-16151 · Definition of state board
- 42-16152 · State board of equalization
- 42-16153 · Members
- 42-16154 · Chairman; administration; meetings
- 42-16155 · Hearing officers and employees
- 42-16156 · Case assignment
- 42-16157 · Appeal of valuation or legal classification from county…
- 42-16158 · Appeal of valuation or legal classification from department…
- 42-16159 · Hearing on department equalization order
- 42-16160 · Recommendation for future equalization orders
- 42-16161 · Filings and hearings
- 42-16162 · Decision of the state board
- 42-16163 · Hearing notices
- 42-16164 · Decisions
- 42-16165 · Deadlines for issuing decisions
- 42-16166 · Transmitting changes in valuations or legal classifications
- 42-16167 · Entry of changes and completion of roll
- 42-16168 · Appeal to court
- 42-16169 · Finality of decision
- 42-16201 · Appeal from county assessor to court
- 42-16202 · Appeal from county board of equalization to court