2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-16252 Notice of error; response; petition for review; appeal

AZ Rev Stat § 42-16252 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-16252. Notice of error; response; petition for review; appeal

A. Subject to the limitations and conditions prescribed by this article, if a county assessor or the department determines that any real or personal property has been assessed improperly as a result of a property tax error, the county assessor or department shall send the taxpayer a notice of error at the taxpayer's last known address by:

1. Certified mail, return receipt requested, if correction of the error results in an increase in the valuation of the property.

2. First class mail or, at the taxpayer's written request, delivery by common carrier or electronic transmittal, if correction of the error does not result in an increase in the valuation of the property.

B. The notice shall:

1. Be in a form prescribed by the department.

2. Clearly identify the subject property by tax parcel number or tax roll number and the year or years for which the correction is proposed.

3. Explain the error, the reasons for the error and the proposed correction of the error.

4. Inform the taxpayer of the procedure and deadlines for appealing all or part of the proposed determination before the tax roll is corrected.

C. Within thirty days after receiving a notice of error the taxpayer may file a written response to the taxing authority that sent the notice to either consent to or dispute the proposed correction of the error and to state the grounds for disputing the correction. A failure to file a written response within thirty days constitutes consent to the proposed correction unless a request for an extension of time is made within thirty days after receiving the notice of error. If an extension is granted, any response that is not filed within the extended due date constitutes consent to the proposed correction.

D. If an owner of real property consents to the proposed correction, or consents to the correction but disputes the proposed valuation or legal classification as provided on the form prescribed by the department, the tax roll shall be promptly corrected to allow property taxes to be levied and collected in all subsequent tax years, but no additional tax, interest or penalty may be imposed for the current tax year or any tax year preceding the date of the notice of error. If an owner of real property disputes the proposed correction and a court determines, after an appeal pursuant to subsection G, that an error occurred, any taxes that are assessed pursuant to this subsection, including all cases involving personal property, are delinquent if not paid within sixty days after the date the supplemental billing is mailed to the taxpayer. If taxes have been overpaid, they shall be refunded with interest at the rate determined pursuant to section 42-1123 within ninety days after the roll is corrected. The owner may appeal valuation or legal classification issues that arise from the correction as provided in this section.

E. If requested, the assessor or department shall meet with the taxpayer or the taxpayer's representative in any case in which the taxpayer has timely filed a written response disputing the proposed correction.

F. If the parties fail to agree on all or part of the proposed correction, the department or assessor shall serve a notice on the taxpayer by certified mail advising the taxpayer that the error will be corrected within forty-five days unless the taxpayer files a petition on a form prescribed by the department with the county board of equalization, if one is established in the county, or, if one is not established in the county, with the state board of equalization. The department or assessor shall include a petition form with the notice and an explanation of the appeals procedure. The petition must be filed with the county board or the state board within thirty days after the notice prescribed by this subsection is mailed, or it is barred. On receiving the petition, the board shall hold a hearing on the proposed correction within thirty days and shall issue a written decision pursuant to the board's rules.

G. A party that is dissatisfied with the decision of the county board or state board may appeal the decision to court within sixty days after the date the board's decision is mailed, but any additional taxes that are determined to be due must be timely paid before delinquency for the court to retain jurisdiction of the matter.

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