A property owner who is not satisfied with the valuation of the owner’s property as determined by the department may appeal:

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Terms Used In Arizona Laws 42-14005

  • 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.
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
  • Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001

1. To the state board of equalization pursuant to section 42-16158.

2. Directly to superior court pursuant to section 42-16204.