reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-16156 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16156 - Case assignment

42-16156.  Case assignment A. The chairman or chief clerk of the state board shall assign tax cases on a random basis to members of the board to be heard as provided by this article. This subsection does not prevent the chairman or chief clerk from taking into account in assigning tax cases the availability of members,  real or potential conflicts of interest of members or the convenience of petitioners or their representatives who file multiple petitions. B. The chairman or chief clerk shall assign each case involving: 1. Appeals of property valuations that are determined by the department and equalization orders that are issued pursuant to statute to members of the board who are appointed by the governor. This paragraph does not apply to any properties that are valued by the department but would otherwise be valued by the county assessor. 2. Property listed as class three pursuant to section 42-12003 or property valued by the assessor at three million dollars or less to be heard by at least one member of the board or by a hearing officer who shall be from the county in which the property is located. 3. Any other property to a panel of either three or five members of the board,  at least two of whom shall be from the county in which the property is located unless the chairman is sitting as a representative of that county. The chairman of the board shall designate a member to act as chairman of each panel. When possible,  at the chairman's discretion,  on any panel: (a) Of three members,  no more than one member may have been employed by a county assessor or county attorney or by the department of revenue or the department of law within four years. (b) Of five members,  no more than two members may have been employed by a county assessor or county attorney or by the department of revenue or the department of law within four years. C. The chairman may sit on any case as a hearing officer representing any county.
AZ Rev Stat § 42-16157 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16157 - Appeal of valuation or legal classification from county assessor to state board of equalization

42-16157.  Appeal of valuation or legal classification from county assessor to state board of equalization A. Except as provided in subsection C or D of this section,  if the county assessor denies all or part of a petition under section 42-16055,  and if a county board of equalization is not established in the county where the property is located,  the petitioner may appeal the assessor's decision to the state board of equalization by filing with the state board,  within twenty-five days after the date that the assessor's decision was mailed to the petitioner,  a copy of the written basis of the decision according to the instructions on the petition. B. The department may contest any proposed valuation or classification or any proposed change in valuation or classification before the state board. If,  in the director's opinion,  a decision of an assessor is erroneous,  the director may appeal the assessor's decision to the state board within twenty-five days after the assessor's decision was mailed to the taxpayer and the department. In such an action the taxpayer shall raise any defense the taxpayer has to liability for the tax and any additional tax sought to be imposed. If issues other than valuation or classification are raised by either party,  the action shall be tried as if it were an action pursuant to section 42-11005 or 42-11052. C. A property owner who receives a notice of valuation under section 42-15105 may appeal the valuation or legal classification to the state board as provided in subsection A of this section within twenty-five days after the date of the assessor's notice. D. A property owner whose petition is denied,  in whole or in part,  pursuant to section 42-19051 may only appeal the valuation or legal classification to the state board as provided in subsection A of this section within twenty days after the date of the assessor's notice of refusal or decision. E. The state board may contract with any county with a population of less than five hundred thousand persons according to the most recent United States decennial census to review and hold hearings and make decisions on petitions filed under section 42-16105. These hearings shall be conducted in the county in which the property of the subject hearings is located.
AZ Rev Stat § 42-16158 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16158 - Appeal of valuation or legal classification from department to state board of equalization

42-16158.  Appeal of valuation or legal classification from department to state board of equalization A. A property owner who is not satisfied with the valuation or legal classification of the property as determined by the department may appeal to the state board by filing a petition with the state board that is postmarked on or before October 1 or within fifteen days after the department mails its decision to the property owner,  whichever date is later. The state board shall prescribe the form of and procedure for filing the petition by administrative rule. B. The state board shall notify the petitioner of the time and place of the hearing. The petitioner: 1. May appear before the state board at such time as the board may direct. 2. Is entitled to be heard at any hearing regarding the valuation or legal classification of the property. 3. Shall show cause why the valuation or legal classification should be changed. C. If the state board orders the valuation or legal classification to be changed,  it shall immediately transmit a copy of the order to the property owner and to the officers of this state and the county,  city or town in charge of tax assessments who shall correct the tax roll accordingly.
AZ Rev Stat § 42-16159 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16159 - Hearing on department equalization order

42-16159.  Hearing on department equalization order A. At the request of a county assessor who receives an equalization order issued by the department under chapter 13,  article 6 of this title,  the state board shall hold a hearing and issue its decision within fifteen days after receipt of an appeal pursuant to section 42-13255. B. The state board shall receive testimony from the department and the assessor on the merits of the equalization order as to: 1. The proper application of standard appraisal methods and techniques. 2. The rules and guidelines of the department as they relate to the order. 3. Any errors in the information or methodology used by the department to determine the necessity for the order,  including changes in the valuation of property that were not included in the information used by the department. 4. Any other evidence relating to the validity of the order. C. Revisions to the equalization order are effective for the valuation year in which the equalization order was issued.
AZ Rev Stat § 42-16160 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16160 - Recommendation for future equalization orders

42-16160.  Recommendation for future equalization orders The state board at any time may recommend to the department properties that in the state board's opinion should be included in the department's next review of property under chapter 13,  article 6 of this title.
AZ Rev Stat § 42-16161 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16161 - Filings and hearings

42-16161.  Filings and hearings A. If the state board maintains an electronic filing system,  a party may transmit required information to the board in a format that is compatible with the board's filing system. The board's transmitted receipt is evidence that the board acknowledges that the petitions were filed for purposes of this article. B. A person whose petition under article 2 of this chapter was denied in whole or in part and who appeals to the state board shall file with the state board: 1. A copy of the notice of the assessor's original valuation and legal classification. 2. A copy of the written basis of the assessor's subsequent decision on the petition. C. Each hearing shall be held in the county in which the property is located. With the permission of all parties,  the state board may conduct telephonic hearings when appropriate. D. The hearing officer,  board member or panel shall act on the petition,  shall hear testimony presented in person at the hearing and may subpoena witnesses to testify regarding the petition. Unless all parties agree otherwise,  each party shall submit evidence in person. E. The decision shall be based on evidence presented by the parties attending the hearing.
AZ Rev Stat § 42-16162 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16162 - Decision of the state board

42-16162.  Decision of the state board A. Based on the evidence presented at a hearing on an appeal,  the state board shall either grant or refuse the request of the petition,  in whole or in part,  as the state board considers just and proper. The decision of the state board shall not exceed the assessor's noticed valuation and recommended classification. A decision by the state board does not limit a party from appealing the decision in a manner prescribed by law. The state board may increase individual parcels within an economic unit in a multiple parcel appeal when considering the equitable valuation of an economic unit not to exceed the total aggregate valuation of the multiple parcel appeal on the agreement of both parties. B. In considering any petition filed by any person,  the state board shall review and consider all competent evidence relating to full cash value,  including,  if presented,  the valuation of similar property that is similarly situated.
AZ Rev Stat § 42-16163 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16163 - Hearing notices

42-16163.  Hearing notices Unless otherwise provided by law,  all notices of hearings on appeals before the state board shall be mailed at least fourteen days before the hearing.
AZ Rev Stat § 42-16164 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16164 - Decisions

42-16164.  Decisions A. The hearing officer,  board member or panel shall issue its decision at the conclusion of the hearing,  except that in appropriate cases,  the chairman of the state board may authorize the hearing to be continued for additional deliberation. The chairman of the state board may review any decision to ensure due process to all parties. B. The board shall issue the decision in writing to each party and,  in all cases,  to the department by mail.
AZ Rev Stat § 42-16165 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16165 - Deadlines for issuing decisions

42-16165.  Deadlines for issuing decisions The state board shall complete all hearings and issue all decisions under this article on or before October 15 of each year,  except for: 1. Cases involving property valued by the department,  in which case the decisions shall be issued on or before November 15. 2. An appeal under section 42-16157,  subsection C,  which shall be completed on or before the third Friday in November of the calendar year preceding the year in which the taxes are levied. 3. In the case of a personal property appeal under section 42-19052,  the state board of equalization shall complete the hearing and issue a decision on or before December 1 of the calendar year in which the taxes are levied.
AZ Rev Stat § 42-16166 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16166 - Transmitting changes in valuations or legal classifications

42-16166.  Transmitting changes in valuations or legal classifications On or before the fourth Friday in November of each year the state board shall transmit to: 1. The assessor of each county a statement of changes,  if any,  that it has made in the valuation or legal classification of any property in the county that is valued by the county assessor. 2. The department a statement of changes,  if any,  that it has made in the valuation or legal classification of: (a) Any property that is valued by the department. (b) Property of taxpayers who pay their taxes to the department,  except that in the case of private car companies,  the statement shall be transmitted on or before October 31.
AZ Rev Stat § 42-16167 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16167 - Entry of changes and completion of roll

42-16167.  Entry of changes and completion of roll If the board of supervisors makes any changes to valuations ordered by the state board of equalization it shall: 1. Add up on the roll the entries of: (a) Valuation of each description of property. (b) Valuation of each class of property,  as valued. (c) Total valuations. 2. Enter all totals on the roll.
AZ Rev Stat § 42-16168 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16168 - Appeal to court

42-16168.  Appeal to court A. Any party,  or the department,  that is dissatisfied with the valuation or classification of property reviewed by the state board may appeal to court as provided by section 42-16203. B. Appeals from all other orders and decisions of the state board shall be as provided by law.
AZ Rev Stat § 42-16169 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16169 - Finality of decision

42-16169.  Finality of decision Any decision of the state board of equalization pertaining to the valuation or classification of property is final when an appeal has not been taken within the time prescribed by section 42-16203. No person may plead such a decision in any proceeding as a bar to raising any valuation or classification issue relating to any other year.
AZ Rev Stat § 42-16201 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16201 - Appeal from county assessor to court

42-16201.  Appeal from county assessor to court A. A property owner who is dissatisfied with the valuation or classification of the property as determined by the county assessor may appeal directly to the court as provided by this article on or before December 15 regardless of whether the person has exhausted the administrative remedies under this chapter,  except as provided in subsection B of this section. B. A person who files a petition with the county assessor pursuant to section 42-16051 may file an appeal with the court within sixty days after the date of mailing the most recent administrative decision relating to the petition or subsequent administrative appeal. C. Filing an appeal with the court suspends and renders subject to dismissal any pending administrative proceeding filed by the taxpayer relating to any issue that is or may be determined by the court under a pending appeal.
AZ Rev Stat § 42-16202 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16202 - Appeal from county board of equalization to court

42-16202.  Appeal from county board of equalization to court A. A property owner who is dissatisfied with the valuation or classification of the property as determined by a county board of equalization or a petitioner whose petition is denied by the county board of equalization,  in whole or in part,  may appeal directly to court within sixty days after the date of mailing of the decision,  or by December 15,  whichever is later. B. If the county board orders the valuation of any property to be reduced,  the assessor or the department may appeal the decision to court in the same manner as provided by subsection A.
AZ Rev Stat § 42-16203 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16203 - Appeal from state board of equalization to court

42-16203.  Appeal from state board of equalization to court A. Any party,  or the department,  that is dissatisfied with the valuation or classification of property reviewed by the state board of equalization may appeal to court as provided by this article. B. The department or a county assessor who is dissatisfied with the determination by the state board of an equalization order under section 42-16159 may appeal to the court as provided by this article. C. An appeal to court shall be taken within sixty days after the date of mailing of the state board's final decision. D. Appeals resulting from a change in value due to correcting a property tax error pursuant to article 6 of this chapter shall be filed within sixty days after the date of mailing of the state board's decision.
AZ Rev Stat § 42-16204 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16204 - Appeal from department to court

42-16204.  Appeal from department to court A property owner who is not satisfied with the valuation or legal classification of the property as determined by the department may appeal directly to superior court as provided by this article on or before December 15.
AZ Rev Stat § 42-16205 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16205 - Appeal to court in the case of new construction, changes to assessment parcels and changes in use

42-16205.  Appeal to court in the case of new construction,  changes to assessment parcels and changes in use An appeal to court from the state board of equalization or a county board of equalization relating to changes in assessments under section 42-15105 due to new construction,  additions to or deletions from assessment parcels or changes in property use that occur after September 30 of the preceding year and before October 1 of the valuation year shall be filed within sixty days after the date of mailing of the decision.
AZ Rev Stat § 42-16205.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16205.01 - New owner of property; review and appeal

42-16205.01.  New owner of property;  review and appeal A. If a former owner of property did not have a pending court appeal or receive final judgment or dismissal in court regarding the appeal of the valuation or legal classification,  both of the following apply to the new owner of property: 1. A new owner of property that was valued by the assessor and that changed ownership before December 15 of the valuation year may appeal the valuation or legal classification to court on or before December 15 of the valuation year.  2. If the change of ownership occurs after December 15 of the valuation year,  the new owner may appeal to tax court by December 15 of the year in which the taxes are levied. B. A new owner may intervene,  assume,  consolidate,  maintain or continue the former owner's position in any pending petition for review or tax appeal under this article for the tax years in which the new owner owns the property. C. This section does not limit the new owner's right to file in tax court under subsection A or B of this section.
AZ Rev Stat § 42-16206 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16206 - Appeal to court by the director

42-16206.  Appeal to court by the director A. If,  in the director's opinion,  a decision by a county board of equalization or the state board of equalization is erroneous,  the director may appeal the decision to superior court in the manner provided by this article on or before the final date that a taxpayer may file an appeal from the valuation or classification of property. B. In such an action the taxpayer shall raise any defense that the taxpayer has to liability for the tax and any additional tax sought to be imposed. C. If issues other than valuation or classification are raised by either party,  the action shall be tried as if it were an action pursuant to section 42-11005 or 42-11052.
AZ Rev Stat § 42-16207 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16207 - Commencement of appeal; notice

42-16207.  Commencement of appeal;  notice A. A court appeal relating to valuation or classification of property is commenced by filing a notice of appeal with either the tax court or the superior court pursuant to section 12-163,  subsection B. B. The notice of appeal shall contain a statement of the reasons why the valuation or classification is excessive or erroneous. C. If the department or the county requests an increase in full cash value,  the response filed shall contain a statement of the reasons why the valuation or classification is insufficient or erroneous.
AZ Rev Stat § 42-16208 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 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.
AZ Rev Stat § 42-16209 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16209 - Service on defendants

42-16209.  Service on defendants A. A copy of the notice of appeal shall be served on the defendant or defendants and on the department within ten days after filing in the manner provided for service of process in the rules of civil procedure or by certified mail. B. In an appeal taken by the county or the department,  service shall be on the person in whose name the property is listed at the address shown on the current tax roll within ten days after filing. C. An affidavit showing service shall be filed with the clerk of the court.
AZ Rev Stat § 42-16210 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16210 - Payment of tax

42-16210.  Payment of tax A. All taxes levied and assessed against property for the year on which an appeal has been filed by the property owner shall be paid before they become delinquent. B. If the taxes are not paid before becoming delinquent,  the court shall dismiss the appeal except when either of the following occur: 1. The full year tax for the year is paid on or before December 31 of the tax year pursuant to section 42-18053. 2. The remaining one-half tax that is unpaid is delinquent after the immediately following May 1 at 5:00 p.m. is paid by July 1,  including all interest due.
AZ Rev Stat § 42-16211 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16211 - Payment of fees

42-16211.  Payment of fees Any taxpayer who appeals to court shall pay the filing and appearance fees prescribed by section 12-167 to the clerk of the court.