Arizona § 42-16212 Hearing

Arizona Statutes

§ 42-16212 — Hearing

Arizona § 42-16212

Title 42Arizona Revised Statutes

Ch. 16PROPERTY TAX APPEALS AND REVIEWS

Art. 5Property Tax Appeals to Court

This text of Arizona § 42-16212 (Hearing) 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. § 42-16212 (2026).

Text

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 classification or to the full cash value of the property in question as of the date of its assessment. The valuation or classification as approved by the appropriate state or county authority is presumed to be correct and lawful.

C.For appeals from the state board relating to equalization orders issued by the department, the court shall hear the appeal and render its decision by September 1 of the year in which the appeal is filed.

Free access — add to your briefcase to read the full text and ask questions with AI

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 classification or to the full cash value of the property in question as of the date of its assessment. The valuation or classification as approved by the appropriate state or county authority is presumed to be correct and lawful.

C. For appeals from the state board relating to equalization orders issued by the department, the court shall hear the appeal and render its decision by September 1 of the year in which the appeal is filed.