Terms Used In Arizona Laws > Title 42 > Chapter 16 > Article 1 - General Provisions

• 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
• Department: means the department of revenue. See Arizona Laws 42-1001
• 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
• Property: includes both real and personal property. See Arizona Laws 1-215
• Roll: means the assessment and tax roll. 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
• 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
• Writing: includes printing. See Arizona Laws 1-215