Arizona Laws 42-19052. Appeal from assessor
A. A person who appeals to the assessor pursuant to section 42-19051 may appeal to:
Terms Used In Arizona Laws 42-19052
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- County board: means the county board of supervisors sitting as the county board of equalization. See Arizona Laws 42-11001
- Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
- state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
1. The county board of equalization, if a county board has been established in the county, within twenty days after the date of the assessor’s notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16, article 3 of this title.
2. The state board of equalization, if a county board has not been established in the county, within twenty days after the date of the assessor’s notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16, article 4 of this title.
B. Any party that is dissatisfied with the decision of the board may appeal the decision to court as prescribed in chapter 16, article 5 of this title.