In property tax disputes, this is the county that assessed or classified the property. The assessor's estimated market value and classification is presumed valid in property tax appeals. The burden is on the plaintiff to prove that the value differs or that the classification is incorrect. An agreement reached through negotiation by parties involved in a legal dispute. Information supplied by people involved in a dispute.
Testimony is given under oath, a legally binding promise to tell the truth.
The Arizona Tax Court gratefully acknowledges the generosity of the Minnesota Tax Court for its permission to use Minnesota's brochure regarding property tax cases as a guide in the preparation of this resource. Keep checking this web page for more updated information.