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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).
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If the Petitioner is dissatisfied with the State Board’s decision, an appeal may be filed with the Court.
See Appealing to Court below.
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If the County Assessor or the Arizona Department of Revenue disagrees with the decision of the
State Board of Equalization, either may file an appeal with the Court.
IN ALL OTHER COUNTIES:
A petitioner may appeal to the County Board of Equalization within twenty
days after the date of the Assessor’s notice of refusal or decision was mailed. A.R.S. § 42-19052(A)(1).
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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.
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Keep a copy of all information that is submitted to the Board.
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The property owner or their representative will be notified by the County Board of the date and time
for the hearing and will be given the opportunity to appear at the hearing.
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The County Board of Equalization shall hold the hearing and issue a decision on or before
December 1. A.R.S. § 42-16108(C).
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If the petitioner is dissatisfied with the County Board’s decision, an appeal may be filed 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 file an appeal with the Court.
STEP III - APPEALING TO COURT
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Any property owner that is dissatisfied with the valuation or classification 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).
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Any property owner that is dissatisfied with the valuation or classification of the property as determined
by the County 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.
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Any property owner that is dissatisfied with the valuation or classification of the property as determined
by the State Board of Equalization may appeal to Court within sixty days after the date of
mailing of the State Board’s final decision. A.R.S. § 42-16203.
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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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Appeal to the court by obtaining information on the website at