If the county assessor rejects a petition because it fails to include substantial information required by sections 42-16051 and 42-16052, and if the notice of rejection is mailed:

Terms Used In Arizona Laws 42-16053

  • 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
  • state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001

1. On or before June 15, the petitioner may file an amended petition with the assessor within fifteen days after the notice of rejection is mailed.

2. After June 15, the petitioner may appeal within fifteen days to:

(a) The county board of equalization as provided by article 3 of this chapter, if a county board is established in the county.

(b) The state board of equalization, if a county board is not established in the county.

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