Arizona Statutes
§ 28-5950 — Appraisal
A.The officer seizing property described in section 28-5949 shall appraise and set aside to the owner the amount of the property declared to be exempt.
B.If the taxpayer objects at the time of the seizure to the valuation fixed by the officer making the seizure, the director shall have three disinterested individuals make the valuation.
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