Arizona Revised Statutes Title 42. Taxation § 42-16213. Findings and judgment

1. If the appeal is taken by a county assessor and the court finds that the valuation is insufficient, the court's finding of the real property's full cash value shall be not greater than the full cash value that was appealed by the taxpayer to the board of equalization.

2. Paragraph 1 of this subsection does not apply if the valuation of the property for the tax year was set pursuant to § 42-16002, subsection B.

1. Excessive, the court shall render judgment for the taxpayer and against the state or county, whichever is appropriate, in an amount equal to the excess in taxes levied and assessed together with the costs of the appeal.

2. Correct, the court shall dismiss the action with costs against the plaintiff except in appeals taken pursuant to § 42-16206.

3. Insufficient, the judgment, consistent with subsection A of this section, shall be for the state or county, whichever is appropriate, and against the taxpayer for the costs of the appeal and any taxes due on the property in excess of the amount originally levied and assessed.  The judgment is a lien on the appellant's real and personal property as though the assessment had originally been in the amount of the judgment.