A. Any party, or the department, that is dissatisfied with the valuation or classification of property reviewed by the state board may appeal to court as provided by section 42-16203.

Terms Used In Arizona Laws 42-16168

  • 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
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • state board: means the state board of equalization. See Arizona Laws 42-16151
  • 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. Appeals from all other orders and decisions of the state board shall be as provided by law.