Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-16056
Appellate rights
42-16056 . Appellate rights A. If the assessor grants the requested relief, the petitioner may not appeal the ruling. B. If the petitioner and the assessor reach an agreement within five business days after the conclusion of the meeting, both parties shall sign the agreement, and both parties waive the right to further appeal. C. If all or part of the petitioner's request is denied, the assessor shall mail, on the date of the ruling, to the petitioner at the address shown on the petition notice of the grounds of the refusal to make the requested change with a copy of the petition. Within twenty-five days after the assessor's decision is mailed, a petitioner whose request is denied may appeal to:
# 1.
The county board of equalization, if a county board is established in the county, as provided by article 3 of this chapter.
# 2.
The state board of equalization, if a county board is not established in the county, as provided by article 4 of this chapter.
# 3.
Superior court as provided by article 5 of this chapter. D. A person who owns, controls or possesses property that is valued by the county assessor may not appear before the county or state board of equalization without first having filed a petition with the assessor as provided by this article unless otherwise authorized by law. A person shall not raise any issue if the issue was not included in the petition filed under this article.
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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