reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-15302 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15302 - Valuation of possessory improvements

42-15302.  Valuation of possessory improvements The assessor shall use standard appraisal methods and techniques to value possessory improvements.
AZ Rev Stat § 42-15303 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15303 - Determining limited property value of possessory improvements

42-15303.  Determining limited property value of possessory improvements The limited property value of possessory improvements shall be calculated pursuant to chapter 13,  article 7 of this title and is not subject to the exemption for personal property as set forth in section 42-13304.
AZ Rev Stat § 42-15304 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15304 - Tax levy of possessory improvements

42-15304.  Tax levy of possessory improvements A. Ownership of improvements on government property shall be considered sufficient security for the payment of taxes levied thereon and may be placed on the real property roll. B. If the tax on any possessory improvement remains unpaid at the date set for selling the real property tax liens,  the assessment together with interest,  penalties and costs shall be subject to procedures for delinquent taxes as real property pursuant to chapter 18,  article 3 of this title.
AZ Rev Stat § 42-15305 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15305 - Applicability

42-15305.  Applicability This article does not alter the definition of,  or the characteristics used to determine ownership under applicable law.
AZ Rev Stat § 42-16001 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16001 - Designation of taxpayer agent

42-16001.  Designation of taxpayer agent A. A person who owns,  controls or possesses property that is valued by the county assessor or the department of revenue may each year designate an agent to act on the person's behalf on any matter relating to the review of the property valuation before: 1. The assessor. 2. The department of revenue. 3. The county board of equalization. 4. The state board of equalization. B. The designation of an agent under this section: 1. Shall be made annually in writing to the county assessor or the department of revenue on a form prescribed by the department. 2. Expires at the end of the calendar year. C. The form shall be filed with the petition under article 2 of this chapter or chapter 14,  article 1 of this title with the county assessor and the county board of equalization or the state board of equalization. Thereafter,  notices issued by the assessor,  by the department of revenue or by either board of equalization relating to reviewing the valuation of that property shall be sent to the agent.
AZ Rev Stat § 42-16002 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16002 - Changes and corrections in tax roll to reflect determinations on review or appeal

42-16002.  Changes and corrections in tax roll to reflect determinations on review or appeal A. The county assessor or county treasurer,  whichever is appropriate,  shall make the necessary changes in the tax roll and records to reflect the determinations that change valuations or classifications of property that result from reviews,  administrative or judicial appeals or correction of errors and omissions under this title. B. If a review or administrative appeal pursuant to article 2,  3 or 4 of this chapter or a judicial appeal pursuant to article 5 of this chapter results in a reduction of the valuation or a change in the classification of property,  in the next year the valuation or classification of property shall be the valuation or classification that was determined by the review or appeal unless either: 1. There is new construction,  a structural change or a change of use on the property.  2. Chapters 11 through 19 of this title require a specific annual formula for the valuation. C. This section does not limit the right of a property owner to appeal the valuation or classification of the property.
AZ Rev Stat § 42-16051 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16051 - Petition for assessor review of improper valuation or classification

42-16051.  Petition for assessor review of improper valuation or classification A. An owner of property that in the owner's opinion has been valued too high or otherwise improperly valued or listed on the roll may file a petition with the assessor on a written form prescribed by the department. B. The petition shall state the owner's opinion of the full cash value of the property and substantial information that justifies that opinion of value for the assessor to consider for purposes of basing a change in classification or correction of the valuation. For purposes of this subsection,  the owner provides substantial information to justify the opinion of value by stating the method or methods of valuation on which the opinion is based and: 1. Under the income approach,  including the information required in section 42-16052. 2. Under the market approach,  including the full cash value of at least one comparable property in the same geographic area or the sale of the subject property. 3. Under the cost approach,  including the cost to build or rebuild the property plus the land value. C. The petition may include more than one parcel of property if they are part of the same economic unit according to department guidelines or if they are owned by the same owner,  have the same use,  are appealed on the same basis and are located in the same geographic area,  as determined pursuant to department guidelines,  and are on a form prescribed by the department. D. The petition shall be filed within sixty days after the date the assessor mailed the notice of valuation or the amended notice of valuation under section 42-15101. United States postal service postmark dates are evidence of the date petitions were filed for purposes of this subsection. E. The petition for review form for property that is listed as class three pursuant to section 42-12003 shall contain simplified instructions and shall be separate from the petition forms used for other classes of property.
AZ Rev Stat § 42-16052 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16052 - Contents of petition based on income approach to value

42-16052.  Contents of petition based on income approach to value A. A petition that is filed with the assessor,  based on the income approach to value,  shall include income and expense data relating to the property for the three most recent consecutive fiscal years of the petitioner ending on or before September 30 of the previous year. If the income and expense data are not available to the petitioner,  the petitioner shall file with the petition such income and expense data as are available. The department,  by rule,  may establish additional information to be filed if the required income and expense data are not available. B. If a petitioner under this article uses the income approach to determine valuation,  the petitioner,  an officer of a corporate petitioner,  a general partner or a designated agent shall file a sworn affidavit under penalty of perjury that the information contained in the petition is true and correct to the best of the petitioner's knowledge.
AZ Rev Stat § 42-16053 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16053 - Rejection of petition for failure to include substantial information; amended petition; appeal

42-16053.  Rejection of petition for failure to include substantial information;  amended petition;  appeal If the county assessor rejects a petition because it fails to include substantial information required by sections 42-16051 and 42-16052,  and if the notice of rejection is mailed: 1. On or before June 15,  the petitioner may file an amended petition with the assessor within fifteen days after the notice of rejection is mailed. 2. After June 15,  the petitioner may appeal within fifteen days to: (a) The county board of equalization as provided by article 3 of this chapter,  if a county board is established in the county. (b) The state board of equalization,  if a county board is not established in the county.
AZ Rev Stat § 42-16054 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16054 - Meeting between assessor and petitioner

42-16054.  Meeting between assessor and petitioner A. At the petitioner's written request,  the assessor shall meet with the petitioner at a time and place designated at least ten working days in advance by the assessor. B. If the petitioner is unable to appear and meet with the assessor at the time and place set by the assessor,  the petitioner may submit written evidence to support the petition if it is submitted before the date of the meeting.
AZ Rev Stat § 42-16055 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16055 - Ruling on petition

42-16055.  Ruling on petition A. In all cases the assessor shall consider the petition and shall rule on each petition filed under this article by August 15 of each year. B. In considering a petition filed under this article the assessor shall consider the valuation fixed by the assessor on other similar property that is similarly situated.
AZ Rev Stat § 42-16056 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16056 - Appellate rights

42-16056.  Appellate rights A. If the assessor grants the requested relief,  the petitioner may not appeal the ruling. B. If the petitioner and the assessor reach an agreement within five business days after the conclusion of the meeting,  both parties shall sign the agreement,  and both parties waive the right to further appeal. C. If all or part of the petitioner's request is denied,  the assessor shall mail,  on the date of the ruling,  to the petitioner at the address shown on the petition notice of the grounds of the refusal to make the requested change with a copy of the petition. Within twenty-five days after the assessor's decision is mailed,  a petitioner whose request is denied may appeal to: 1. The county board of equalization,  if a county board is established in the county,  as provided by article 3 of this chapter. 2. The state board of equalization,  if a county board is not established in the county,  as provided by article 4 of this chapter. 3. Superior court as provided by article 5 of this chapter. D. A person who owns,  controls or possesses property that is valued by the county assessor may not appear before the county or state board of equalization without first having filed a petition with the assessor as provided by this article unless otherwise authorized by law. A person shall not raise any issue if the issue was not included in the petition filed under this article.
AZ Rev Stat § 42-16101 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16101 - Definition of county board

42-16101.  Definition of county board In this article,  unless the context otherwise requires,  " county board"  means the county board of equalization.
AZ Rev Stat § 42-16102 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16102 - County board of equalization

42-16102.  County board of equalization A. In each county with a population of less than five hundred thousand persons according to the most recent United States decennial census,  the board of supervisors constitutes a county board of equalization. The clerk of the board of supervisors shall serve as the clerk of the board of equalization. B. A county board of equalization shall not be established in any county with a population of five hundred thousand persons or more. C. The board of supervisors,  by a majority vote,  may contract with the state board of equalization to review and hold hearings and make decisions on petitions filed under section 42-16105.
AZ Rev Stat § 42-16103 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16103 - Hearing officers

42-16103.  Hearing officers A. In fulfilling the responsibilities of the board of equalization,  the board of supervisors,  by a majority vote,  may appoint a hearing officer to review petitions filed under section 42-16105. B. An appointed hearing officer must meet the qualifications prescribed by the county board of equalization that at a minimum shall include experience in at least one of the following areas: 1. Real estate appraisal or sales. 2. Hearing property valuation appeals at the county or state level. 3. Arbitration. C. At least annually each hearing officer appointed pursuant to this section shall attend valuation review classes provided by the state board of equalization.
AZ Rev Stat § 42-16104 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16104 - Operation of county board

42-16104.  Operation of county board A. One or more members of the county board or a hearing officer of the county board may hold hearings and take testimony to be reported for action by the county board. B. The county board or hearing officer shall meet as often as necessary to hear all petitions filed under section 42-16105. The county board shall mail notice of each hearing to all parties at least fourteen days before the date of the hearing unless all parties waive the notice requirement. The county board shall complete all hearings and issue all decisions under this section on or before October 15 of each year. C. The county board may change any valuation or legal classification of property that is valued by the assessor or hearing officer,  if one is appointed.
AZ Rev Stat § 42-16105 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16105 - Appeal of valuation or legal classification from county assessor to county board

42-16105.  Appeal of valuation or legal classification from county assessor to county board A. If the county assessor denies all or part of a petition under section 42-16055,  and if a county board of equalization has been established in the county,  the petitioner may appeal the assessor's decision to the county board by filing with the clerk of the county 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 county board. If,  in the director's opinion,  a decision of an assessor is erroneous,  the director may appeal the assessor's decision to the county 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 that receives a notice of valuation under section 42-15105 may appeal the valuation or legal classification to the county board as provided in subsection A of this section within twenty-five days after the date of the assessor's notice.
AZ Rev Stat § 42-16106 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16106 - Hearing

42-16106.  Hearing A. The county board 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. B. The petitioner shall pay the cost of producing the petitioner's witnesses at the hearing. C. The assessor or the assessor's designated representative shall: 1. Attend all meetings and hearings of the county board. 2. Supply the board with all information that the assessor possesses.
AZ Rev Stat § 42-16107 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16107 - Evidence; basis for decision

42-16107.  Evidence;  basis for decision A. The decision shall be based on evidence presented by parties attending the hearing. B. The county board shall consider the valuation or legal classification fixed by the assessor on similar property that is similarly situated. C. The evidence permitted in an appeal relating to a petition based on the income approach to value is limited to the income and expense data filed with the petition,  the testimony of the petitioner and any witnesses presented on the petitioner's behalf,  and evidence presented by the assessor and the department.
AZ Rev Stat § 42-16108 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16108 - Decision

42-16108.  Decision A. Except as provided in subsection B of this section,  the county board shall either grant or refuse the request of the petitioner,  in whole or in part,  as it considers just and proper within ten days after the date of the hearing,  and in any event not later than October 15. B. In the case of an appeal under section 42-16105,  subsection C,  the county board shall complete the hearing and issue a decision on or before the third Friday in November of the calendar year preceding the year in which the taxes are levied. C. In the case of a personal property appeal under section 42-19052,  the county board of equalization shall complete the hearing and issue a decision on or before December 1 of the calendar year on which the taxes are levied. D. Within ten days after its decision the county board shall mail a copy of the decision to the county assessor and to the petitioner at the address shown on the petition.
AZ Rev Stat § 42-16109 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16109 - Corrections and changes to tax roll

42-16109.  Corrections and changes to tax roll A. The county board may correct any error or mistake in the assessor's valuation or legal classification under the law when the county board considers it necessary to list the property on the roll at its full cash value. B. The county board shall require the assessor to place on the roll and determine the valuation or legal classification of any property that is subject to taxation but that is not on the roll. In the absence of the assessor,  the county board shall determine the valuation or legal classification of the omitted property and transmit the proposed valuation or legal classification to the department as provided by section 42-11056. C. The county assessor shall make the necessary changes in the tax roll and records to reflect the county board's determination. D. The department has the right to intervene and be heard in any proceeding pursuant to this section.
AZ Rev Stat § 42-16110 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16110 - Entry of changes and completion of roll

42-16110.  Entry of changes and completion of roll If the board of supervisors makes any changes to valuations or legal classifications ordered by the county 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 § 42-16111 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16111 - Appeal from county board of equalization

42-16111.  Appeal from county board of equalization A. A property owner who is dissatisfied with the valuation or classification of the property as fixed by the county board,  or a petitioner whose petition under this article is denied,  in whole or in part,  may appeal directly to court as provided by section 42-16202. B. If the county board orders the valuation of any property to be reduced,  the assessor or the department may appeal the decision to the court in the same manner as provided in subsection A of this section.
AZ Rev Stat § 42-16151 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16151 - Definition of state board

42-16151.  Definition of state board In this article,  unless the context otherwise requires,  " state board"  means the state board of equalization.
AZ Rev Stat § 42-16152 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16152 - State board of equalization

42-16152.  State board of equalization The state board of equalization is established as an independent agency that is not subject to the supervision or control of the department of revenue.
AZ Rev Stat § 42-16154 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16154 - Chairman; administration; meetings

42-16154.  Chairman;  administration;  meetings A. The governor shall appoint the chairman of the state board who is responsible for the administration and operation of the board. The position of chairman is a full-time position. The chairman is eligible to receive compensation pursuant to section 38-611. B. The state board shall meet at the call of the chairman as often as necessary to accomplish the duties prescribed by law and may hold meetings or hearings at any location in the counties that appoint members to the board. Members of the state board shall act under the direction of the chairman in carrying out their duties and responsibilities as provided by law and the rules of the board. C. The members of the state board shall adopt administrative rules and rules of procedure for hearings before the board. The state board of equalization may adopt by reference judicial rules and rules of the state board of tax appeals to the extent that they apply to the proceedings of the state board of equalization. All hearings that are conducted before the state board,  either by the board or a panel,  a member or a hearing officer of the board,  shall be conducted according to the rules.
AZ Rev Stat § 42-16155 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-16155 - Hearing officers and employees

42-16155.  Hearing officers and employees A. Subject to title 41,  chapter 4,  article 4,  the state board of equalization may employ one or more hearing officers who must meet the same qualifications prescribed for the members of the board by section 42-16153. B. Any training activity for hearing officers shall be held in public with notice as prescribed by title 38,  chapter 3,  article 3.1. C. A hearing officer is eligible to receive up to three hundred dollars per day for time spent in performing official duties. D. Subject to title 41,  chapter 4,  article 4,  the state board may appoint a chief clerk and any other employees that it considers to be necessary to carry out its duties.