Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-16206
Appeal to court by the director
42-16206 . Appeal to court by the director A. If, in the director's opinion, a decision by a county board of equalization or the state board of equalization is erroneous, the director may appeal the decision to superior court in the manner provided by this article on or before the final date that a taxpayer may file an appeal from the valuation or classification of property. B. In such an action the taxpayer shall raise any defense that the taxpayer has to liability for the tax and any additional tax sought to be imposed. C. If issues other than valuation or classification are raised by either party, the action shall be tried as if it were an action pursuant to section 42-11005 or 42-11052.
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In this chapter (40 sections)
- 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
- 42-16215 · Transmitting judgment to county or department; correcting…
- 42-16251 · Definitions
- 42-16252 · Notice of proposed correction; response; petition for…
- 42-16253 · Reporting personal property tax error before notice of…
- 42-16254 · Notice of claim; response; petition for review; appeal;…
- 42-16255 · Evidence that may be considered at hearings; pending…
- 42-16256 · Limitations
- 42-16257 · Valuation of property
- 42-16258 · Correcting tax roll by county treasurer
- 42-16259 · Transmittal of corrected billing to taxpayer; delinquency;…