§ 42-16051 Petition for assessor review of improper valuation or classification
§ 42-16052 Contents of petition based on income approach to value
§ 42-16053 Rejection of petition for failure to include substantial information; amended petition; appeal
§ 42-16054 Meeting between assessor and petitioner
§ 42-16055 Ruling on petition
§ 42-16056 Appellate rights

Terms Used In Arizona Laws > Title 42 > Chapter 16 > Article 2 - Administrative Review of Valuation by Assessor

  • 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.
  • 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
  • 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.
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • 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
  • 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