Arizona Laws 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:
Terms Used In Arizona Laws 42-16001
- County board: means the county board of supervisors sitting as the county board of equalization. See Arizona Laws 42-11001
- Department: means the department of revenue. See Arizona Laws 42-1001
- 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
- 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
- Writing: includes printing. See Arizona Laws 1-215
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.