Arizona Revised Statutes Title 42. Taxation § 42-16255. Evidence that may be considered at hearings;  pending administrative and judicial appeals

A. In any hearing before the county board, state board or court in an appeal under this article, either party may present any evidence regarding property tax errors regardless of whether the evidence was presented when the notice of proposed correction or notice of claim was filed.  The board or court has jurisdiction to make any such correction.

B.  If an administrative or judicial appeal is pending regarding the subject property, any alleged error that was already the subject of a notice of proposed correction under § 42-16252 or a notice of claim under § 42-16254 shall be adjudicated as part of the administrative or judicial appeal for the affected tax year without requiring the parties to exhaust their administrative appeal remedies under this article.  If a specific error of fact, not previously known, was not addressed in a prior appeal, an appeal may be brought pursuant to this section.