Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-16208
Parties to the appeal; right of intervention
42-16208 . Parties to the appeal; right of intervention A. Except as provided in subsection B, the appellant shall name as defendants:
# 1.
In an appeal by the taxpayer involving property that is valued by the department, both the department and either this state or the county in which the property is located, whichever collects the tax.
# 2.
In an appeal by the taxpayer involving property that is valued and assessed by a county, the county. The county is responsible for defending all defendants named in the appeal unless, in the department's opinion, the appeal involves an issue of statewide importance, in which case the department and the attorney general's office are responsible for defending on the issue of statewide importance. The department may periodically advise the county of issues that the department considers to be of statewide importance. The county shall inform the department if any of these issues arise at any time during an appeal.
# 3.
In an appeal by the department, the taxpayer.
# 4.
In an appeal by a county or county assessor, the taxpayer. The department may periodically advise the county of issues that the department considers to be of statewide importance. The county shall inform the department if any of these issues arise at any time during an appeal. B. In an appeal of a decision by the state board of equalization reviewing equalization orders, the appellant shall name as defendants: 1. In an appeal by a taxpayer, the department and the county in which the property is located. 2. In an appeal by the department, both the county in which the property is located and the taxpayer who appealed the equalization order to the board. 3. In an appeal by the county or county assessor, the taxpayer and the department. C. The department or the county in which the property is located has the right to intervene in any appeal in which it is not named as a party pursuant to rule 24(a), Arizona rules of civil procedure.
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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;…