Terms Used In Arizona Laws > Title 32 > Chapter 36 > Article 4 - Property Tax Agents

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Analysis: means the review of a property valuation or legal classification established by a county assessor in the representation of a person in appealing the property valuation or legal classification to the county assessor. See Arizona Laws 32-3651
• 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.
• Appraisal: A determination of property value.
• Appraisal: means the development of real or personal property valuation or legal classification opinions or conclusions. See Arizona Laws 32-3651
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Department: means the department of insurance and financial institutions. See Arizona Laws 32-3601
• Deputy director: means the deputy director of the financial institutions division of the department. See Arizona Laws 32-3601
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fraud: Intentional deception resulting in injury to another.
• Moral turpitude: means an offense, whether a misdemeanor or felony, that is related to extortion, burglary, larceny, bribery, embezzlement, robbery, racketeering, money laundering, forgery, fraud, murder, voluntary manslaughter or a sexual offense that requires the individual to register pursuant to section 13-3821. See Arizona Laws 1-215
• Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
• Property: includes both real and personal property. See Arizona Laws 1-215
• Property tax agent: means an individual who is designated by a person or is an employee of an entity designated as an agent pursuant to section 42-16001, who acts on behalf of a person who owns, controls or possesses property valued by a county assessor or the department of revenue and who receives a fee for the analysis of any matter relating to the review of the valuation or legal classification of the person's property before the assessor, the county or state board of equalization or the department of revenue. See Arizona Laws 32-3651