2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-14005 Appeal from valuation determined by department
42-14005. Appeal from valuation determined by department
A property owner who is not satisfied with the valuation of the owner's property as determined by the department may appeal:
1. To the state board of equalization pursuant to section 42-16158.
2. Directly to superior court pursuant to section 42-16204.
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