§ 42-16201 Appeal from county assessor to court
§ 42-16202 Appeal from county board of equalization to court
§ 42-16203 Appeal from state board of equalization to court
§ 42-16204 Appeal from department to court
§ 42-16205 Appeal to court in the case of new construction, changes to assessment parcels and changes in use
§ 42-16205.01 New owner of property; review and appeal
§ 42-16206 Appeal to court by the director
§ 42-16207 Commencement of appeal; notice
§ 42-16208 Parties to the appeal; right of intervention
§ 42-16209 Service on defendants
§ 42-16210 Payment of tax
§ 42-16211 Payment of fees
§ 42-16212 Hearing
§ 42-16213 Findings and judgment
§ 42-16214 Refund or credit of excess payments
§ 42-16215 Transmitting judgment to county or department; correcting tax rolls
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Terms Used In Arizona Laws > Title 42 > Chapter 16 > Article 5 - Property Tax Appeals to Court

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • 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.
  • 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
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Director: means the director of the department. See Arizona Laws 42-1001
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Roll: means the assessment and tax roll. See Arizona Laws 42-11001
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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