Arizona Laws 32-3653. Property tax agent conduct
Current as of: 2023 | Check for updates
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A property tax agent:
Terms Used In Arizona Laws 32-3653
- 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
- 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.
- 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
1. Shall not knowingly misrepresent any information or act in a fraudulent manner.
2. Shall not prepare documents or provide evidence in a property valuation or legal classification appeal unless the agent is authorized by the property owner to do so and any required agency authorization form has been filed.
3. Shall not knowingly submit false or erroneous information in a property valuation or legal classification appeal.
4. Shall use appraisal standards and methods that are adopted by the deputy director when the agent submits appraisal information in a property valuation or legal classification appeal.