Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-16165
Deadlines for issuing decisions
42-16165 . Deadlines for issuing decisions The state board shall complete all hearings and issue all decisions under this article on or before October 15 of each year, except for:
# 1.
Cases involving property valued by the department, in which case the decisions shall be issued on or before November 15.
# 2.
An appeal under section 42-16157, subsection C, which shall be completed on or before the third Friday in November of the calendar year preceding the year in which the taxes are levied.
# 3.
In the case of a personal property appeal under section 42-19052, the state board of equalization shall complete the hearing and issue a decision on or before December 1 of the calendar year in which the taxes are levied.
Source: view the official text
In this chapter (40 sections)
- 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
- 42-16203 · Appeal from state board of equalization to court
- 42-16204 · Appeal from department to court
- 42-16205 · Appeal to court in the case of new construction, changes to…
- 42-16205.1 · New owner of property; review and appeal
- 42-16206 · Appeal to court by the director
- 42-16207 · Commencement of appeal; notice
- 42-16208 · Parties to the appeal; right of intervention
- 42-16209 · Service on defendants
- 42-16210 · Payment of tax
- 42-16211 · Payment of fees
- 42-16212 · Hearing
- 42-16213 · Findings and judgment
- 42-16214 · Refund or credit of excess payments