A. The clerk of the court shall transmit the judgment to the clerk of the board of supervisors or to the department, whichever is appropriate, and to the county treasurer.

Terms Used In Arizona Laws 42-16215

  • 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
  • Roll: means the assessment and tax roll. See Arizona Laws 42-11001

B. Unless an appeal is taken according to the rules of civil procedure, the board of supervisors, county assessor, county treasurer or department, whichever is appropriate, shall correct the rolls within fifteen days according to the judgment.

C. The full cash value found by the court shall be entered on the tax roll and shall be used to determine the taxes due on the property.

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