Arizona Revised Statutes Title 42. Taxation § 42-17004. Hearing and appeals of commission findings

A. If the commission notifies a political subdivision of a violation of § 15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter,  1 notifies a special taxing district of a violation of § 48-254, notifies a fire district of a violation of § 48-807 or notifies a school district of an incorrect calculation of the tax levy and rate as prescribed by § 15-992, and the political subdivision, special taxing district or fire district disputes the commission's findings, then on or before October 1 the political subdivision, special taxing district or fire district may request a hearing before the commission to attempt to resolve the dispute.

B. A governing body of a county, city, town, community college district, school district or fire district may request a hearing before the commission regarding the calculation of the maximum allowable primary or secondary property tax levy limits prescribed in § 42-17051 or 48-807 or the calculation of the tax levy and rate as prescribed in § 15-992, as applicable. The commission may resolve any disputes.

C. The commission shall conduct the hearing as prescribed in title 41, chapter 6, article 10.  2

D. If the dispute is resolved at the hearing, the commission shall immediately notify the county board of supervisors of the proper primary or secondary tax levy and tax rate.

E. If a political subdivision, special taxing district or fire district continues to dispute the commission's findings after the hearing under this section, the political subdivision, special taxing district or fire district may: