Arizona § 42-19051 Administrative review of valuation or classification by assessor

Arizona Statutes

§ 42-19051 — Administrative review of valuation or classification by assessor

Arizona § 42-19051

Title 42Arizona Revised Statutes

Ch. 19PERSONAL PROPERTY

Art. 2Personal Property Tax Appeals

This text of Arizona § 42-19051 (Administrative review of valuation or classification by assessor) 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. § 42-19051 (2026).

Text

A.The owner of property that is valued by the assessor or the person in whose possession it is found may appeal to the assessor within thirty days after the date the notice was delivered by filing a petition with the assessor on a form prescribed by the department. The petition shall set forth in writing:

1.The owner's opinion of the value or legal classification of the property.

2.Substantial information that justifies the opinion of value or legal classification in order for the assessor to consider the information for the purpose of basing a change in the valuation or legal classification.

B.The assessor shall rule on each petition within twenty days after it is filed.

C.The notice provided under this section shall be in the same manner as prescribed in section 42-16056.

D.If

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A. The owner of property that is valued by the assessor or the person in whose possession it is found may appeal to the assessor within thirty days after the date the notice was delivered by filing a petition with the assessor on a form prescribed by the department. The petition shall set forth in writing:

1. The owner's opinion of the value or legal classification of the property.

2. Substantial information that justifies the opinion of value or legal classification in order for the assessor to consider the information for the purpose of basing a change in the valuation or legal classification.

B. The assessor shall rule on each petition within twenty days after it is filed.

C. The notice provided under this section shall be in the same manner as prescribed in section 42-16056.

D. If the request of the petitioner is denied, in whole or in part, the assessor shall deliver to the petitioner written notice of the grounds for refusing to grant the request contained in the petition.