2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-16255 Evidence that may be considered at hearings; extent of correction; pending administrative and judicial appeals


AZ Rev Stat § 42-16255 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-16255. Evidence that may be considered at hearings; extent of correction; pending administrative and judicial appeals

A. In any hearing before the county board, state board or court under this article, either party may present any evidence regarding property tax errors regardless of whether a notice of error or notice of claim was filed. The board or court has jurisdiction to make any such correction.

B. This article does not authorize an independent review of the overall valuation or legal classification of property that could have been appealed pursuant to article 2, 3, 4 or 5 of this chapter or chapter 19, article 2 of this title. If an administrative or judicial appeal is pending regarding the subject property, the alleged error shall be adjudicated as part of the administrative or judicial appeal for the affected tax year. If a specific error of fact, not previously known, was not addressed in a prior appeal, an appeal may be brought pursuant to this section.

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