reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-16212 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16212 - Hearing

42-16212.  Hearing A. If two or more actions have been filed under this article for the same taxable year with respect to the same property,  the actions shall be consolidated for the purpose of the hearing. B. At the hearing both parties may present evidence of any matters that relate to the classification or to the full cash value of the property in question as of the date of its assessment. The valuation or classification as approved by the appropriate state or county authority is presumed to be correct and lawful. C. For appeals from the state board relating to equalization orders issued by the department,  the court shall hear the appeal and render its decision by September 1 of the year in which the appeal is filed.
AZ Rev Stat § 42-16213 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 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.
AZ Rev Stat § 42-16214 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16214 - Refund or credit of excess payments

42-16214.  Refund or credit of excess payments A. If judgment is awarded to a taxpayer who paid the taxes to the county treasurer: 1. The county treasurer of the county in which the property is located shall pay the judgment out of monies collected from property taxes during the next fiscal year,  unless there are sufficient amounts available in funds budgeted for that purpose by the county to allow an immediate refund,  or,  if both parties agree,  the amount of the judgment may be credited toward any taxes that may be remaining due on the property that is the subject of the appeal,  subject in either case to the approval of the board of supervisors. 2. The amount of the judgment shall be subtracted from the amounts due to taxing jurisdictions in the next fiscal year in proportion to the amount each received from the appellant's overpayment of taxes. The affected taxing jurisdictions shall include in their budgets for the next fiscal year the proportional amount of the judgment for which each is liable. Any increase in the budget because of the portion of the judgment being included is not subject to any budget limitation that may be prescribed by law. 3. Interest at the legal rate on the overpayment or underpayment is payable from the date of overpayment or underpayment. For the purpose of computing interest under the judgment,  if the tax was paid in installments,  a pro rata share of the total overpayment or underpayment is considered to be attributable to each installment. For the purposes of this paragraph,  " legal rate"  means the rate set by the department as prescribed by section 42-1123. B. A judgment in favor of an appellant who paid the taxes to the department shall be paid from the state general fund.
AZ Rev Stat § 42-16215 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16215 - Transmitting judgment to county or department; correcting tax rolls

42-16215.  Transmitting judgment to county or department;  correcting tax rolls A. The clerk of the court shall transmit the judgment to the clerk of the board of supervisors or to the department,  whichever is appropriate,  and to the county treasurer. B. Unless an appeal is taken according to the rules of civil procedure,  the board of supervisors,  county assessor,  county treasurer or department,  whichever is appropriate,  shall correct the rolls within fifteen days according to the judgment. C. The full cash value found by the court shall be entered on the tax roll and shall be used to determine the taxes due on the property.
AZ Rev Stat § 42-16251 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16251 - Definitions

42-16251.  Definitions In this article,  unless the context otherwise requires: 1. " Board"  means the county board of equalization or the state board of equalization,  as appropriate. 2. " Court"  means either the superior court or tax court. 3. " Error"  means any mistake in assessing or collecting property taxes resulting from: (a) An imposition of an incorrect,  erroneous or illegal tax rate that resulted in assessing or collecting excessive taxes. (b) An incorrect designation or description of the use or occupancy of property or its classification pursuant to chapter 12,  article 1 of this title. (c) Applying the incorrect assessment ratio percentages prescribed by chapter 15,  article 1 of this title. (d) Misreporting or failing to report property if a statutory duty exists to report the property. (e) Subject to the requirements of section 42-16255,  subsection B,  a valuation or legal classification that is based on an error that is exclusively factual in nature or due to a specific legal restriction that affects the subject property and that is objectively verifiable without the exercise of discretion,  opinion or judgment and that is demonstrated by clear and convincing evidence,  such as: (i) A mistake in the description of the size,  use or ownership of land,  improvements or personal property. (ii) Clerical or typographical errors in reporting or entering data that was used directly to establish valuation. (iii) A failure to timely capture on the tax roll a change in value or legal classification caused by new construction,  the destruction or demolition of improvements,  the splitting of one parcel of real property into two or more new parcels or the consolidating of two or more parcels of real property into one new parcel existing on the valuation date. (iv) The existence or nonexistence of the property on the valuation date. (v) Property that is destroyed after the lien date. (vi) Any other objectively verifiable error that does not require the exercise of discretion,  opinion or judgment. Error does not include a correction that results from a change in the law as a result of a final nonappealable ruling by a court of competent jurisdiction in a case that does not involve the property for which a correction is claimed. 4. " Tax officer"  means the department,  county assessor or county treasurer,  as applicable. 5. " Taxpayer"  means the owner of real or personal property that is liable for tax.
AZ Rev Stat § 42-16253 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16253 - Reporting personal property tax error before notice of proposed correction is issued

42-16253.  Reporting personal property tax error before notice of proposed correction is issued If a taxpayer whose personal property taxes have been assessed in error reports the error to the taxing authority before receiving a notice of proposed correction,  no penalty may be applied and the tax roll shall be corrected to allow property taxes for the period affected by the error to be levied and collected.
AZ Rev Stat § 42-16255 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16255 - Evidence that may be considered at hearings; pending administrative and judicial appeals

42-16255.  Evidence that may be considered at hearings;  pending administrative and judicial appeals A. In any hearing before the county board,  state board or court in an appeal under this article,  either party may present any evidence regarding property tax errors regardless of whether the evidence was presented when the notice of proposed correction or notice of claim was filed. The board or court has jurisdiction to make any such correction. B. If an administrative or judicial appeal is pending regarding the subject property,  any alleged error that was already the subject of a notice of proposed correction under section 42-16252 or a notice of claim under section 42-16254 shall be adjudicated as part of the administrative or judicial appeal for the affected tax year without requiring the parties to exhaust their administrative appeal remedies under this article. If a specific error of fact,  not previously known,  was not addressed in a prior appeal,  an appeal may be brought pursuant to this section.
AZ Rev Stat § 42-16256 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16256 - Limitations

42-16256.  Limitations A. In the case of real or personal property,  the correction of errors under this article is limited to the period during which the current owner of record held title to the property,  if the owner is a purchaser in good faith and without notice of any error that could have caused proceedings to be initiated to correct the tax roll when the owner purchased the property. B. Except as provided in subsection C of this section,  and subject to section 42-16252,  subsection E,  a notice of proposed correction or notice of claim filed under this article is limited to the current tax year in which the notice of proposed correction or notice of claim is filed and the three immediately preceding tax years.  C. If a specific error involving a particular property is established by a final nonappealable ruling by a court of competent jurisdiction in favor of the party who brought the action,  the error may be corrected as of the date the action was filed or as of the date a notice of claim or notice of proposed correction was filed pursuant to this article,  whichever is earlier,  but no additional assessment or refund for any period before that date is permitted. D. This article does not authorize an independent review of the overall valuation or legal classification of property that is not the result of an error as defined in section 42-16251. E. The correction of errors under this article is limited to real property that has not been issued a certificate of purchase pursuant to chapter 18,  article 3 of this title.
AZ Rev Stat § 42-16257 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16257 - Valuation of property

42-16257.  Valuation of property In valuing any property pursuant to this article,  the tax officer shall use the valuation and legal classification criteria that were in effect on the valuation date for the tax year of the correction.
AZ Rev Stat § 42-16258 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16258 - Correcting tax roll by county treasurer

42-16258.  Correcting tax roll by county treasurer A. After receiving the tax roll,  if the county treasurer determines that any property is omitted from the roll,  or has reason to believe that any personal property that is omitted from the roll has not been taxed in any other county for that year,  the treasurer shall request the assessor to determine the valuation of the property. B. The treasurer shall enter the valuation on the roll following the levies made and delivered by the county board of supervisors. The entries shall be designated as additional valuations,  and the taxes so computed by the county treasurer are valid for all purposes. C. If there is an error on the roll in the name of the taxpayer who should be assessed or taxed,  the county treasurer may change the name and collect the tax from the correct taxpayer. D. If an error or omission is determined under this section,  the taxpayer shall be notified of the proposed correction and the taxpayer may appeal the proposed correction pursuant to section 42-16252.
AZ Rev Stat § 42-16259 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16259 - Transmittal of corrected billing to taxpayer; delinquency; refunds; interest

42-16259.  Transmittal of corrected billing to taxpayer;  delinquency;  refunds;  interest A. The county treasurer shall mail a corrected billing to the taxpayer on the occurrence of any of the following: 1. The consent of the taxpayer to a tax roll correction. 2. The consent of the tax officer to the notice of claim. 3. The decision of the board of equalization. 4. The final nonappealable ruling by a court of competent jurisdiction. B. Any taxes that are assessed pursuant to this article are delinquent if not paid within ninety days after the date the corrected billing is mailed to the taxpayer. C. If taxes have been overpaid,  the amount of taxes overpaid shall be refunded with interest at the legal rate set by the department as prescribed by section 42-1123 within ninety days after the tax roll is corrected. For the purpose of computing interest under this subsection,  if the tax was paid in installments,  a pro rata share of the total overpayment is considered to be attributable to each installment.
AZ Rev Stat § 42-17001 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17001 - Definitions

42-17001.  Definitions In this chapter,  unless the context otherwise requires: 1. " Commission"  means the property tax oversight commission established by section 42-17002. 2. " Fire district"  means a fire district established pursuant to title 48,  chapter 5. 3. " Political subdivision"  means a county,  charter county,  city,  charter city,  town,  community college district or school district.
AZ Rev Stat § 42-17002 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17002 - Property tax oversight commission

42-17002.  Property tax oversight commission A. The property tax oversight commission is established to: 1. Further the public confidence in property tax limitations. 2. Provide a uniform methodology for determining those limitations. 3. Provide a continuing review of practices for ensuring a fair and equitable administration of the property tax laws. B. The commission consists of: 1. The director of the department of revenue or the director's designee,  who serves as chairman. 2. Four persons who are knowledgeable in the area of property tax assessment and levy,  one appointed by the governor and three appointed jointly by the president of the senate and the speaker of the house of representatives. The appointive members' terms are three years. C. An appointment to fill a vacancy on the commission resulting from other than expiration of a term is for the unexpired portion of the term only. D. The department shall provide secretarial and staff support services to the commission. E. The private citizen members of the commission shall receive fifty dollars per day for time spent in performing their duties. F. The commission shall meet at least annually and,  in addition,  at the call of the chairman. The commission shall meet at such other times and places as convenient or necessary to conduct its affairs and shall render its findings,  reports and recommendations in writing to the governor,  to the director of the department of revenue and to the legislature.
AZ Rev Stat § 42-17003 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17003 - Duties; notification

42-17003.  Duties;  notification A. The commission shall: 1. Establish procedures for deriving the information required by sections 15-905.01,  15-1461.01 and 42-17107,  article 2 of this chapter,  section 48-254 and paragraph 4 of this subsection. 2. Review the primary property tax levy of each political subdivision to determine violations of sections 15-905.01,  15-1461.01 and 42-17107 and article 2 of this chapter. 3. Beginning in tax year 2017,  review the secondary property tax levy of each special taxing district to determine violations of section 48-254. 4. Review the secondary property tax levy of each county,  city,  town and community college district to identify violations of constitutional and statutory requirements. 5. Review the secondary property tax levy of each fire district to determine violations of section 48-807. 6. Review for accuracy the tax levy and rate as prescribed by section 15-992. 7. Review the reports made by the department concerning valuation accuracy. 8. Hold hearings to determine the adequacy of compliance with articles 2 and 3 of this chapter. 9. Upon the request of a county,  city,  town or community college district,  hold hearings as prescribed in section 42-17004 regarding the calculation of the maximum allowable primary property tax levy limits prescribed in section 42-17051,  subsection A. B. If the commission determines that a political subdivision has violated section 15-905.01,  15-1461.01 or 42-17107 or article 2 of this chapter,  that a special taxing district has violated section 48-254,  that a fire district has violated section 48-807 or that a school district incorrectly calculated the tax levy and rate as prescribed by section 15-992,  on or before September 15 the commission shall notify the political subdivision or district,  and the county board of supervisors,  in writing,  of: 1. The nature of the violation. 2. The necessary adjustment to: (a) The primary property tax levy and tax rate to comply with section 15-905.01,  15-1461.01 or 42-17107 or article 2 of this chapter. (b) The secondary property tax levy and tax rate to comply with sections 48-254 and 48-807. (c) For school districts,  the tax levy and rate to comply with section 15-992. C. If the commission determines that a county,  city,  town or community college district has levied a secondary property tax in violation of constitutional or statutory law,  on or before December 31 the commission shall notify in writing the affected political subdivision,  the county board of supervisors,  the county attorney and the attorney general of the violation.
AZ Rev Stat § 42-17004 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17004 - Hearing and appeals of commission findings

42-17004.  Hearing and appeals of commission findings A. If the commission notifies a political subdivision of a violation of section 15-905.01,  15-1461.01 or 42-17107 or article 2 of this chapter,  notifies a special taxing district of a violation of section 48-254,  notifies a fire district of a violation of section 48-807 or notifies a school district of an incorrect calculation of the tax levy and rate as prescribed by section 15-992,  and the political subdivision,  special taxing district or fire district disputes the commission's findings,  then on or before October 1 the political subdivision,  special taxing district or fire district may request a hearing before the commission to attempt to resolve the dispute. B. A governing body of a county,  city,  town,  community college district,  school district or fire district may request a hearing before the commission regarding the calculation of the maximum allowable primary or secondary property tax levy limits prescribed in section 42-17051 or 48-807 or the calculation of the tax levy and rate as prescribed in section 15-992,  as applicable. The commission may resolve any disputes. C. The commission shall conduct the hearing as prescribed in title 41,  chapter 6,  article 10. D. If the dispute is resolved at the hearing,  the commission shall immediately notify the county board of supervisors of the proper primary or secondary tax levy and tax rate. E. If a political subdivision,  special taxing district or fire district continues to dispute the commission's findings after the hearing under this section,  the political subdivision,  special taxing district or fire district may: 1. Appeal the matter to tax court within thirty days after the commission renders the decision. 2. Levy primary or secondary property taxes in the amount that the political subdivision,  special taxing district or fire district considers to be proper,  pending the outcome of the appeal.
AZ Rev Stat § 42-17052 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17052 - Values furnished by county assessor and fire districts

42-17052.  Values furnished by county assessor and fire districts A. On or before February 10 of the tax year,  the county assessor shall transmit and certify to the property tax oversight commission and to the governing body of the political subdivision or district in the county the values that are required to compute the levy limit prescribed by sections 42-17051 and 48-807. For the purposes of this section,  these values shall not be changed for the official calculation of levy limits and tax rates after February 10 without the approval of the property tax oversight commission. These values shall include: 1. The finally equalized valuation of all property,  less estimated exemptions,  appearing on the tax roll for the current tax year to be used to fix,  levy and assess the political subdivision's taxes. 2. The value of the property on the personal property tax roll determined pursuant to section 42-17053. B. On or before February 10 of the tax year,  the county assessor shall determine the limited property value for the current tax year of each school district in the county and shall transmit the values to the county school superintendent to assist the superintendent in computing equalization assistance for education as provided in section 15-991. C. On or before February 10 of the tax year,  the county assessor shall transmit to the staff of the joint legislative budget committee and to the governor's office of strategic planning and budgeting the values that are required to compute the truth in taxation rates prescribed by section 41-1276. D. On or before February 10 of the tax year,  the governing board of each fire district shall transmit to the property tax oversight commission the total assessed value of all property annexed by the district in the preceding calendar year.
AZ Rev Stat § 42-17053 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17053 - Estimate of personal property tax roll

42-17053.  Estimate of personal property tax roll A. When a tax rate is to be determined and taxes are levied,  the county assessor shall make an estimate of the personal property to be added to the tax roll for purposes of computing the property tax rates pursuant to section 42-17151. B. The estimate shall be at least equal to the prior year's taxable personal property value,  except that if the assessor has verifiable information that an item or items on the personal property tax roll during the current tax year will not be in the county during the next tax year,  the assessor shall not include that item or items in the estimate under this section.