You may not file any new information that the assessor has not already reviewed. The filing must be done within the deadlines established by law. In addition, unless all parties have agreed, your presence at the hearing is required. At the hearing, both parties, you and the assessor, are given an opportunity to address the Board or the hearing officer, and present evidence. At the end of the hearing the Board or hearing officer will often render their decision, but they are allowed to study the facts of your case and make a ruling within ten days of the hearing.
Most reviews are satisfied at the assessor level.
Of those that are appealed, most cases are resolved at the Board of Equalization level. If, by chance, either party is not satisfied with the decision of the Board of Equalization, they may appeal the Board's decision to tax court or superior court. To Court Tax Court is a division of Maricopa County Superior Court. The division was specially formed to hear tax cases for all Arizona counties. You may still file your case in the Superior Court in your county but most cases are referred to Tax Court for hearing.