Arizona § 42-19052 Appeal from assessor

Arizona Statutes

§ 42-19052 — Appeal from assessor

Arizona § 42-19052

Title 42Arizona Revised Statutes

Ch. 19PERSONAL PROPERTY

Art. 2Personal Property Tax Appeals

This text of Arizona § 42-19052 (Appeal from 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. § 42-19052 (2026).

Text

A.A person who appeals to the assessor pursuant to section 42-19051 may appeal to:

1.The county board of equalization, if a county board has been established in the county, within twenty days after the date of the assessor's notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16, article 3 of this title.

2.The state board of equalization, if a county board has not been established in the county, within twenty days after the date of the assessor's notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16, article 4 of this title.

B.Any party that is dissatisfied with the decision of the board may appeal the decision to court as prescribed in chapter 16, article 5 of this title.

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A. A person who appeals to the assessor pursuant to section 42-19051 may appeal to:

1. The county board of equalization, if a county board has been established in the county, within twenty days after the date of the assessor's notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16, article 3 of this title.

2. The state board of equalization, if a county board has not been established in the county, within twenty days after the date of the assessor's notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16, article 4 of this title.

B. Any party that is dissatisfied with the decision of the board may appeal the decision to court as prescribed in chapter 16, article 5 of this title.