Terms Used In Arizona Laws > Title 42 > Chapter 16 > Article 6 - Correcting Property Tax Errors

• Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
• 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.
• Board: means the county board of equalization or the state board of equalization, as appropriate. See Arizona Laws 42-16251
• County board: means the county board of supervisors sitting as the county board of equalization. See Arizona Laws 42-11001
• Court: means either the superior court or tax court. See Arizona Laws 42-16251
• Department: means the department of revenue. See Arizona Laws 42-1001
• Due date: means the next business day if a due date of any report, claim, return, statement, payment, deposit, petition, notice or other document or filing falls on Saturday, Sunday or a legal holiday. See Arizona Laws 42-11001
• Error: means any mistake in assessing or collecting property taxes resulting from:

  (a) An imposition of an incorrect, erroneous or illegal tax rate that resulted in assessing or collecting excessive taxes. See Arizona Laws 42-16251

• 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.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Personal property: All property that is not real property.
• Personal property: includes property of every kind, both tangible and intangible, that is not included as real estate. See Arizona Laws 42-11001
• 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
• state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
• Tax officer: means the department, county assessor or county treasurer, as applicable. See Arizona Laws 42-16251
• Taxpayer: means the owner of real or personal property that is liable for tax. See Arizona Laws 42-16251
• 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