Arizona Revised Statutes Title 42. Taxation § 42-11052. Investigating and prosecuting violations

A. The department may:

B. If, in the director's opinion and in the opinion of the attorney general or the county attorney of the county in which the public official serves, a public official who performs valuing, taxing or equalizing functions is guilty of official misconduct or neglect of duty the director shall take whatever steps are necessary to ensure that complaints are filed and prosecutions are commenced to remove the official from office.  A complaint by the director charging official misconduct or neglect of duty of a public officer shall be delivered to the county attorney or to the attorney general who shall file the original with the superior court in the county in which the official serves and cause a copy to be served on the public official.  Proceedings on such a complaint shall be pursuant to § 38-342, subsections B and C and §§ 38-343 and 38-345.

C. The director may request the attorney general to initiate a mandamus action if a county assessor fails to follow any rule, order or direction of the director or the department or if the director determines that an assessor or county board of equalization has practiced discrimination in valuing property.  For purposes of this subsection, county boards of equalization and county assessors are state officers within the meaning of article VI, § 5, Constitution of Arizona.