Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-16213
Findings and judgment
42-16213 . Findings and judgment A. If the court finds that the valuation is excessive or insufficient, the court shall find the property's full cash value. The court may find a full cash value that is higher or lower than the full cash value that was appealed regardless of which party filed the appeal, except as follows:
# 1.
If the appeal is taken by a county assessor and the court finds that the valuation is insufficient, the court's finding of the real property's full cash value shall be not greater than the full cash value that was appealed by the taxpayer to the board of equalization.
# 2.
Paragraph 1 of this subsection does not apply if the valuation of the property for the tax year was set pursuant to section 42-16002, subsection B. B. If the court finds that the valuation is: 1. Excessive, the court shall render judgment for the taxpayer and against the state or county, whichever is appropriate, in an amount equal to the excess in taxes levied and assessed together with the costs of the appeal. 2. Correct, the court shall dismiss the action with costs against the plaintiff except in appeals taken pursuant to section 42-16206.
# 3.
Insufficient, the judgment, consistent with subsection A of this section, shall be for the state or county, whichever is appropriate, and against the taxpayer for the costs of the appeal and any taxes due on the property in excess of the amount originally levied and assessed. The judgment is a lien on the appellant's real and personal property as though the assessment had originally been in the amount of the judgment. C. If the court finds that the classification is in error, the court shall determine the correct classification. The taxes due on the property shall be determined using the classification determined by the court regardless of whether the department filed an appeal pursuant to section 42-16206.
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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;…