§ 42-13251 Equalization of valuations by department
§ 42-13252 Scope of equalization
§ 42-13253 Notice of equalization order
§ 42-13254 Date of issue; effective date
§ 42-13255 Appeal
§ 42-13256 Adjustments of equalized property values by assessor
§ 42-13257 Report to property tax oversight commission

Terms Used In Arizona Laws > Title 42 > Chapter 13 > Article 6 - Equalization of Valuations

  • 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
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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
  • Valuation year: means :

    (a) For real property and property valued by the department, the calendar year preceding the year in which the taxes are levied. See Arizona Laws 42-11001