Learn About the Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of March 08, 2022 | Updated by FindLaw Staff
A. The county assessor or county treasurer, whichever is appropriate, shall make the necessary changes in the tax roll and records to reflect the determinations that change valuations or classifications of property that result from reviews, administrative or judicial appeals or correction of errors and omissions under this title.
B. If a review or administrative appeal pursuant to article 2, 3 or 4 of this chapter 1 or a judicial appeal pursuant to article 5 of this chapter 2 results in a reduction of the valuation or a change in the classification of property, in the next year the valuation or classification of property shall be the valuation or classification that was determined by the review or appeal unless either:
1. There is new construction, a structural change or a change of use on the property.
2. Chapters 11 through 19 of this title 3 require a specific annual formula for the valuation.
C. This section does not limit the right of a property owner to appeal the valuation or classification of the property.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-16002. Changes and corrections in tax roll to reflect determinations on review or appeal - last updated March 08, 2022 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-16002/
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 or via Westlaw before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)