Form 82530 - Personal Property Petition For Review Of Valuation Page 2

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The State Board of Equalization will issue its Notice of Decision to all parties to the proceeding and
will include the fi ndings of fact and conclusions of law, as applicable.
The State Board of Equalization shall complete the hearing and issue their decision on a personal
property appeal on or before December 1 of each year. A.R.S. § 42-16165(3)
If the Petitioner is dissatisfi ed with the State Board’s decision, an appeal may be fi led with the Court.
See Appealing to Court below.
If the County Assessor or the Arizona Department of Revenue disagrees with the decision of the
State Board of Equalization, either may fi le an appeal with the Court.
IN ALL OTHER COUNTIES:
A petitioner may appeal to the County Board of Equalization of personal
property within twenty days of the Assessor’s notice of refusal or decision.
The petition must include the Assessor’s decision if it is on a separate form and a copy of the Agency
Authorization form if applicable.
Keep a copy of all information that is submitted to the Board.
The property owner or their representative will be notifi ed by the County Board of the date and time
for the hearing and will be given the opportunity to be represented at the hearing.
The County Board of Equalization shall hold the hearing and issue a decision on or before
December 1. A.R.S. § 42-16108(C).
If the petitioner is dissatisfi ed with the County Board’s decision, an appeal may be fi led with the Court.
See Appealing To Court below.
If the County Assessor or the Arizona Department of Revenue disagrees with the decision of the
County Board of Equalization, either may fi le an appeal with the Court.
APPEALING TO COURT
Any property owner that is dissatisfi ed with the valuation or classifi cation of the property as determined
by the County Assessor may appeal directly to the Court on or before December 15th.
A.R.S. § 42-16201(A).
Any property owner that is dissatisfi ed with the valuation or classifi cation of the property as determined
by the County or State Board of Equalization may appeal to Court within sixty days after the date of
mailing of the decision or by December 15, whichever is later. A.R.S. §§ 42-16202 and 42-16203.
Any taxes owed must be paid before becoming delinquent if the Court is to retain jurisdiction of
the appeal except when (1) the full year tax for the year is paid on or before December 31 of the tax
year pursuant to A.R.S. § 42-18053, or (2) the remaining one-half tax that is unpaid is delinquent after
the immediately following May 1 at 5:00 p.m. is paid by July 1, including all interest due.
A.R.S. § 42-16210.

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