Sections
Article 1 General Provisions 42-16001 – 42-16002
Article 2 Administrative Review of Valuation by Assessor 42-16051 – 42-16056
Article 3 County Board of Equalization 42-16101 – 42-16111
Article 4 State Board of Equalization 42-16151 – 42-16169
Article 5 Property Tax Appeals to Court 42-16201 – 42-16215
Article 6 Correcting Property Tax Errors 42-16251 – 42-16259

Terms Used In Arizona Laws > Title 42 > Chapter 16

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Address: means a mailing address. See Arizona Laws 10-140
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • 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.
  • Appraisal: A determination of property value.
  • Articles of incorporation: means the original or restated articles of incorporation or articles of merger and all amendments to the articles of incorporation or merger and includes amended and restated articles of incorporation and articles of amendment and merger. See Arizona Laws 10-140
  • Board: means the county board of equalization or the state board of equalization, as appropriate. See Arizona Laws 42-16251
  • Bylaws: means the code of rules adopted for the regulation or management of the affairs of the corporation irrespective of the name by which those rules are designated. See Arizona Laws 10-140
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • county board: means the county board of equalization. See Arizona Laws 42-16101
  • County board: means the county board of supervisors sitting as the county board of equalization. See Arizona Laws 42-11001
  • Court: means either the superior court or tax court. See Arizona Laws 42-16251
  • Court: means the tax court or superior court, whichever is applicable. See Arizona Laws 42-1001
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Derivative proceeding: means a civil suit in the right of a domestic corporation or, to the extent provided in section 10-3637, in the right of a foreign corporation. See Arizona Laws 10-3630
  • Director: means the director of the department. See Arizona Laws 42-1001
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • domestic corporation: means a corporation for profit that is not a foreign corporation and that is incorporated under or subject to chapters 1 through 17 of this title. See Arizona Laws 10-140
  • Due date: means the next business day if a due date of any report, claim, return, statement, payment, deposit, petition, notice or other document or filing falls on Saturday, Sunday or a legal holiday. See Arizona Laws 42-11001
  • E-mail: means an electronic transmission of a message to an e-mail address. See Arizona Laws 42-1001
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Error: means any mistake in assessing or collecting property taxes resulting from:

    (a) An imposition of an incorrect, erroneous or illegal tax rate that resulted in assessing or collecting excessive taxes. See Arizona Laws 42-16251

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreign corporation: means a corporation for profit that is incorporated under a law other than the law of this state. See Arizona Laws 10-140
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Member: means , without regard to what a person is called in the articles of incorporation or bylaws, any person or persons who, pursuant to a provision of a corporation's articles of incorporation or bylaws, have the right to vote for the election of a director or directors. See Arizona Laws 10-3140
  • Membership: refers to the rights and obligations a member or members have pursuant to a corporation's articles of incorporation and bylaws and chapters 24 through 40 of this title. See Arizona Laws 10-3140
  • Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
  • Person: includes an individual and entity. See Arizona Laws 10-140
  • Personal property: includes property of every kind, both tangible and intangible, not included in the term real estate. See Arizona Laws 42-11001
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Population: means the population according to the most recent United States decennial census. See Arizona Laws 1-215
  • Proceeding: includes a civil suit and a criminal, administrative and investigatory action. See Arizona Laws 10-140
  • Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Real estate: includes the ownership of, claim to, possession of or right of possession to lands or patented mines. See Arizona Laws 42-11001
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Roll: means the assessment and tax roll. See Arizona Laws 42-11001
  • Service of process: The service of writs or summonses to the appropriate party.
  • state board: means the state board of equalization. See Arizona Laws 42-16151
  • state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Tax officer: means the department, county assessor or county treasurer, as applicable. See Arizona Laws 42-16251
  • Taxpayer: means the owner of real or personal property that is liable for tax. See Arizona Laws 42-16251
  • Testify: includes every manner of oral statement under oath or affirmation. See Arizona Laws 1-215
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
  • 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

  • Voting power: means the total number of votes entitled to be cast for the election of directors at the time the determination of voting power is made, excluding a vote that is contingent on the happening of a condition or event that has not occurred at the time. See Arizona Laws 10-3140
  • Writing: includes printing. See Arizona Laws 1-215
  • written: includes blockchain technology as defined in section 44-7061. See Arizona Laws 10-140