Arizona Statutes

§ 28-5924 — Hearing; rehearing

Arizona·Title 28 Arizona Revised Statutes·Ch. 16 TAXES·Art. 5 Tax Administration
A.A person aggrieved by an assessment, decision or order of the director under this chapter may make a written request for a hearing in the office of the director within thirty days after service of the notice to show cause why the assessment, decision or order is in error or to present any other facts or testimony that is relevant. A written request for a hearing shall include the reasons why the assessment, decision or order of the director is in error. Only the reasons set forth in the request for hearing may be raised at the hearing. The hearing may be continued from time to time.
B.If the person does not request a hearing within thirty days, the assessment, decision or order is final.
C.After consideration of the evidence presented at the hearing, the director shall serve notic

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