2005 Arizona Revised Statutes - Revised Statutes §42-17004  Hearing and appeals of commission findings

A. If the commission notifies a political subdivision of a violation of section 15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter, and the political subdivision disputes the commission's findings, then on or before October 1 the political subdivision may request a hearing before the commission to attempt to resolve the dispute.

B. A governing board of a county, city, town or community college district may request a hearing before the commission regarding the calculation of the maximum allowable primary property tax levy limits prescribed in section 42-17051. The commission may resolve any disputes.

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

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

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

1. Appeal the matter to tax court within thirty days after the commission renders the decision.

2. Levy primary property taxes in the amount that the political subdivision considers to be proper, pending the outcome of the appeal.