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Current as of January 01, 2025 | Updated by Findlaw Staff
A. This article applies to all contested cases as defined in § 41-1001 and all appealable agency actions, except contested cases with or appealable agency actions of:
1. The state department of corrections.
2. The board of executive clemency.
3. The industrial commission of Arizona.
4. The Arizona corporation commission.
5. The Arizona board of regents and institutions under its jurisdiction.
6. The state personnel board.
7. The department of juvenile corrections.
8. The department of transportation, except as provided in title 28, chapter 30, article 2. 1
9. The department of economic security except as provided in § 46-458.
10. The department of revenue regarding:
(a) Income tax or withholding tax.
(b) Any tax issue related to information associated with the reporting of income tax or withholding tax unless the taxpayer requests in writing that this article apply and waives confidentiality under title 42, chapter 2, article 1. 2
11. The board of tax appeals.
12. The state board of equalization.
13. The state board of education, but only in connection with contested cases and appealable agency actions related to either:
(a) Applications for issuance or renewal of a certificate and discipline of certificate holders and noncertificated persons pursuant to §§ 15-203, 15-505, 15-534, 15-534.01, 15-535, 15-545 and 15-550.
(b) The Arizona empowerment scholarship account program pursuant to title 15, chapter 19. 3
14. The board of fingerprinting.
15. The department of child safety except as provided in §§ 8-506.01 and 8-811.
B. Unless waived by all parties, an administrative law judge shall conduct all hearings under this article, and the procedural rules set forth in this article and rules made by the director apply.
C. Except as provided in subsection A of this section:
1. A contested case heard by the office of administrative hearings regarding taxes administered under title 42 4 shall be subject to § 42-1251.
2. A final decision of the office of administrative hearings regarding taxes administered under title 42 may be appealed by either party to the director of the department of revenue, or a taxpayer may file and appeal directly to the board of tax appeals pursuant to § 42-1253.
D. Except as provided in subsections A, B, E, F and G of this section and notwithstanding any other administrative proceeding or judicial review process established in statute or administrative rule, this article applies to all appealable agency actions and to all contested cases.
E. Except for a contested case or an appealable agency action regarding unclaimed property, §§ 41-1092.03, 41-1092.08 and 41-1092.09 do not apply to the department of revenue.
F. The board of appeals established by § 37-213 is exempt from:
1. The time frames for hearings and decisions provided in § 41-1092.05, subsection A, § 41-1092.08 and § 41-1092.09.
2. The requirement in § 41-1092.06, subsection A to hold an informal settlement conference at the appellant's request if the sole subject of an appeal pursuant to § 37-215 is the estimate of value reported in an appraisal of lands or improvements.
G. Auction protest procedures pursuant to title 37, chapter 2, article 4.1 5 are exempt from this article.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 41. State Government § 41-1092.02. Appealable agency actions; application of procedural rules; exemption from article - last updated January 01, 2025 | https://codes.findlaw.com/az/title-41-state-government/az-rev-st-sect-41-1092-02/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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