reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.