Terms Used In Arizona Laws > Title 42 > Chapter 13 > Article 6 - Equalization of Valuations

• 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
• including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
• Oversight: Committee review of the activities of a Federal agency or program.
• 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
• Valuation year: means :

  (a) For real property and property valued by the department, the calendar year preceding the year in which the taxes are levied. See Arizona Laws 42-11001