Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-16053
Rejection of petition for failure to include substantial information; amended petition; appeal
42-16053 . Rejection of petition for failure to include substantial information; amended petition; appeal If the county assessor rejects a petition because it fails to include substantial information required by sections 42-16051 and 42-16052, and if the notice of rejection is mailed:
# 1.
On or before June 15, the petitioner may file an amended petition with the assessor within fifteen days after the notice of rejection is mailed.
# 2.
After June 15, the petitioner may appeal within fifteen days to:
# (a)
The county board of equalization as provided by article 3 of this chapter, if a county board is established in the county.
# (b)
The state board of equalization, if a county board is not established in the county.
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