Title 42 — Taxation
14 chapters · 841 sections in this title.
A.R.S. § 42-16212 Hearing
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A. If two or more actions have been filed under this article for the same taxable year with respect to the same property, the actions shall be consolidated for the purpose of the hearing. B. At the hearing both parties may present evidence of any matters that relate to the classi…
A.R.S. § 42-16213 Findings and judgment
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A. If the court finds that the valuation is excessive or insufficient, the court shall find the property's full cash value. The court may find a full cash value that is higher or lower than the full cash value that was appealed regardless of which party filed the appeal, except a…
A.R.S. § 42-16214 Refund or credit of excess payments
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A. If judgment is awarded to a taxpayer who paid the taxes to the county treasurer: 1. The county treasurer of the county in which the property is located shall pay the judgment out of monies collected from property taxes during the next fiscal year, unless there are sufficient a…
A.R.S. § 42-16215 Transmitting judgment to county or department; correcting tax rolls
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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. B. Unless an appeal is taken according to the rules of civil procedure, the board of supervisors, county ass…
A.R.S. § 42-16251 Definitions
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In this article, unless the context otherwise requires: 1. "Board" means the county board of equalization or the state board of equalization, as appropriate. 2. "Court" means either the superior court or tax court. 3. "Error" means any mistake in assessing or collecting property …
A.R.S. § 42-16252 Notice of proposed correction; response; petition for review; appeal
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A. Subject to the limitations and conditions prescribed by this article, if a tax officer determines that any real or personal property has been assessed improperly as a result of a property tax error, the tax officer shall send the taxpayer a notice of proposed correction at the…
A.R.S. § 42-16253 Reporting personal property tax error before notice of proposed correction is issued
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If a taxpayer whose personal property taxes have been assessed in error reports the error to the taxing authority before receiving a notice of proposed correction, no penalty may be applied and the tax roll shall be corrected to allow property taxes for the period affected by the…
A.R.S. § 42-16254 Notice of claim; response; petition for review; appeal; acknowledgment of receipt
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A. If a taxpayer believes that the taxpayer's property has been assessed improperly as a result of a property tax error, the taxpayer shall file a notice of claim with the appropriate tax officer, either personally, electronically or by certified mail, as follows: 1. If the alleg…
A.R.S. § 42-16255 Evidence that may be considered at hearings; pending administrative and judicial appeals
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A. In any hearing before the county board, state board or court in an appeal under this article, either party may present any evidence regarding property tax errors regardless of whether the evidence was presented when the notice of proposed correction or notice of claim was file…
A.R.S. § 42-16256 Limitations
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A. In the case of real or personal property, the correction of errors under this article is limited to the period during which the current owner of record held title to the property, if the owner is a purchaser in good faith and without notice of any error that could have caused …
A.R.S. § 42-16257 Valuation of property
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In valuing any property pursuant to this article, the tax officer shall use the valuation and legal classification criteria that were in effect on the valuation date for the tax year of the correction.
A.R.S. § 42-16258 Correcting tax roll by county treasurer
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A. After receiving the tax roll, if the county treasurer determines that any property is omitted from the roll, or has reason to believe that any personal property that is omitted from the roll has not been taxed in any other county for that year, the treasurer shall request the …
A.R.S. § 42-16259 Transmittal of corrected billing to taxpayer; delinquency; refunds; interest
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A. The county treasurer shall mail a corrected billing to the taxpayer on the occurrence of any of the following: 1. The consent of the taxpayer to a tax roll correction. 2. The consent of the tax officer to the notice of claim. 3. The decision of the board of equalization. 4. Th…