Arizona § 42-14306 Administrative review of valuation

Arizona Statutes

§ 42-14306 — Administrative review of valuation

Arizona § 42-14306

Title 42Arizona Revised Statutes

Ch. 14VALUATION OF CENTRALLY ASSESSED PROPERTY

Art. 7Valuation and Taxation of Private Car Companies

This text of Arizona § 42-14306 (Administrative review of valuation) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-14306 (2026).

Text

A.On or before July 15 of each year, a private car company may request in writing that the department review its valuation. The department shall rule on any review of valuation on or before August 31 and shall notify the private car company of its ruling by first class mail or e-mail.

B.Representing a taxpayer before the department or appearing on a taxpayer's behalf is not considered to be the practice of law.

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A. On or before July 15 of each year, a private car company may request in writing that the department review its valuation. The department shall rule on any review of valuation on or before August 31 and shall notify the private car company of its ruling by first class mail or e-mail.

B. Representing a taxpayer before the department or appearing on a taxpayer's behalf is not considered to be the practice of law.