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Current as of January 01, 2025 | Updated by Findlaw Staff
The state board shall complete all hearings and issue all decisions under this article on or before October 15 of each year, except for:
1. Cases involving property valued by the department, in which case the decisions shall be issued on or before November 15.
2. An appeal under § 42-16157, subsection C, which shall be completed on or before the third Friday in November of the calendar year preceding the year in which the taxes are levied.
3. In the case of a personal property appeal under § 42-19052, the state board of equalization shall complete the hearing and issue a decision on or before December 1 of the calendar year in which the taxes are levied.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-16165. Deadlines for issuing decisions - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-16165/
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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