2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-16205 Appeal to court in the case of new construction, changes to assessment parcels and changes in use


AZ Rev Stat § 42-16205 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-16205. Appeal to court in the case of new construction, changes to assessment parcels and changes in use

An appeal to court from the state board of equalization or a county board of equalization relating to changes in assessments under section 42-15105 due to new construction, additions to or deletions from assessment parcels or changes in property use that occur after September 30 of the preceding year and before October 1 of the valuation year shall be filed within sixty days after the date of mailing of the decision.

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