A. On or before October 1 a private car company may appeal the department‘s valuation of its property to the state board of equalization as provided by section 42-16158. The state board shall immediately notify the department of the appeal.

Terms Used In Arizona Laws 42-14307

  • 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
  • Private car company: means a person who is engaged in the business of operating, furnishing or leasing cars, whether or not owned by the person and regardless of what name is applied to the cars, to be used for transporting or accommodating persons or freight over railroad lines that are located wholly or partially in this state and that are not owned, leased or operated by that person. See Arizona Laws 42-14301
  • 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

B. The state board shall decide all private car company appeals on or before October 31.

C. A private car company may also apply for administrative review and appeal of any determination under this article pursuant to article 1 of this chapter.

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