2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-16213 Findings and judgment
42-16213. Findings and judgment
A. If the court finds that the valuation is excessive or insufficient, it shall find the property's full cash value. The court may find a full cash value that is higher or lower than the full cash value that was appealed regardless of which party filed the appeal.
B. If the court finds that the valuation is:
1. Excessive, the court shall render judgment for the taxpayer and against the state or county, whichever is appropriate, in an amount equal to the excess in taxes levied and assessed together with the costs of the appeal.
2. Correct, the court shall dismiss the action with costs against the plaintiff except in appeals taken pursuant to section 42-16206.
3. Insufficient, the judgment shall be for the state or county, whichever is appropriate, and against the taxpayer for the costs of the appeal and the taxes due on the property in excess of the amount originally levied and assessed. The judgment is a lien on the appellant's real and personal property as though the assessment had originally been in the amount of the judgment.
C. If the court finds that the classification is in error, it shall determine the correct classification. The taxes due on the property shall be determined using the classification determined by the court regardless of whether the department filed an appeal pursuant to section 42-16206.
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