GroundRules
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- A.R.S. § 42-16101 · Definition of county board
- A.R.S. § 42-16102 · County board of equalization
- A.R.S. § 42-16103 · Hearing officers
- A.R.S. § 42-16104 · Operation of county board
- A.R.S. § 42-16105 · Appeal of valuation or legal classification from county assessor to county board
- A.R.S. § 42-16106 · Hearing
- A.R.S. § 42-16107 · Evidence; basis for decision
- A.R.S. § 42-16108 · Decision
- A.R.S. § 42-16109 · Corrections and changes to tax roll
- A.R.S. § 42-16110 · Entry of changes and completion of roll
- A.R.S. § 42-16111 · Appeal from county board of equalization
- A.R.S. § 42-16151 · Definition of state board
- A.R.S. § 42-16152 · State board of equalization
- A.R.S. § 42-16153 · Members
- A.R.S. § 42-16154 · Chairman; administration; meetings
- A.R.S. § 42-16155 · Hearing officers and employees
- A.R.S. § 42-16156 · Case assignment
- A.R.S. § 42-16157 · Appeal of valuation or legal classification from county assessor to state board of equalization
- A.R.S. § 42-16158 · Appeal of valuation or legal classification from department to state board of equalization
- A.R.S. § 42-16159 · Hearing on department equalization order
- A.R.S. § 42-16160 · Recommendation for future equalization orders
- A.R.S. § 42-16161 · Filings and hearings
- A.R.S. § 42-16162 · Decision of the state board
- A.R.S. § 42-16163 · Hearing notices
- A.R.S. § 42-16164 · Decisions
- A.R.S. § 42-16165 · Deadlines for issuing decisions
- A.R.S. § 42-16166 · Transmitting changes in valuations or legal classifications
- A.R.S. § 42-16167 · Entry of changes and completion of roll
- A.R.S. § 42-16168 · Appeal to court
- A.R.S. § 42-16169 · Finality of decision
- A.R.S. § 42-16201 · Appeal from county assessor to court
- A.R.S. § 42-16202 · Appeal from county board of equalization to court
- A.R.S. § 42-16203 · Appeal from state board of equalization to court
- A.R.S. § 42-16204 · Appeal from department to court
- A.R.S. § 42-16205 · Appeal to court in the case of new construction, changes to assessment parcels and changes in use
- A.R.S. § 42-16205.01 · New owner of property; review and appeal
- A.R.S. § 42-16206 · Appeal to court by the director
- A.R.S. § 42-16207 · Commencement of appeal; notice
- A.R.S. § 42-16208 · Parties to the appeal; right of intervention
- A.R.S. § 42-16209 · Service on defendants
- A.R.S. § 42-16210 · Payment of tax
- A.R.S. § 42-16211 · Payment of fees
- A.R.S. § 42-16212 · Hearing
- A.R.S. § 42-16213 · Findings and judgment
- A.R.S. § 42-16214 · Refund or credit of excess payments
- A.R.S. § 42-16215 · Transmitting judgment to county or department; correcting tax rolls
- A.R.S. § 42-16251 · Definitions
- A.R.S. § 42-16252 · Notice of proposed correction; response; petition for review; appeal; electronic communication
- A.R.S. § 42-16253 · Reporting personal property tax error before notice of proposed correction is issued
- A.R.S. § 42-16254 · Notice of claim; response; petition for review; appeal; electronic communication
- A.R.S. § 42-16255 · Evidence that may be considered at hearings; pending administrative and judicial appeals
- A.R.S. § 42-16256 · Limitations
- A.R.S. § 42-16257 · Valuation of property
- A.R.S. § 42-16258 · Correcting tax roll by county treasurer
- A.R.S. § 42-16259 · Transmittal of corrected billing to taxpayer; delinquency; refunds; interest
- A.R.S. § 42-17001 · Definitions
- A.R.S. § 42-17002 · Property tax oversight commission
- A.R.S. § 42-17003 · Duties; notification
- A.R.S. § 42-17004 · Hearing and appeals of commission findings
- A.R.S. § 42-17005 · Adjustments to levy
- A.R.S. § 42-17051 · Limit on county, municipal and community college primary property tax levy
- A.R.S. § 42-17052 · Values furnished by county assessor and fire districts
- A.R.S. § 42-17053 · Estimate of personal property tax roll
- A.R.S. § 42-17054 · Levy limit worksheet
- A.R.S. § 42-17055 · Public inspection of values used in computing levy limitation
- A.R.S. § 42-17056 · Initial base levy limit if no primary property taxes were levied in the preceding tax year; subsequent levy amount
- A.R.S. § 42-17057 · Computing new levy limits in the case of county division or consolidation; election on revised levy limit
- A.R.S. § 42-17058 · Values for computing levy limit in the case of a merger of a community college district with a contiguous county
- A.R.S. § 42-17101 · Annual county and municipal financial statement and estimate of expenses
- A.R.S. § 42-17102 · Contents of estimate of expenses
- A.R.S. § 42-17103 · Public access to estimates of revenues and expenses; notice of public hearing; access to adopted budget
- A.R.S. § 42-17104 · Public hearing on expenditures and tax levy
- A.R.S. § 42-17105 · Adoption of budget
- A.R.S. § 42-17106 · Expenditures limited to budgeted purposes; transfer of monies
- A.R.S. § 42-17107 · Truth in taxation notice and hearing; roll call vote on tax increase; definition
- A.R.S. § 42-17108 · Encumbering municipal monies to pay obligations after close of fiscal year
- A.R.S. § 42-17109 · Alternative and additional method of leasing municipal facilities
- A.R.S. § 42-17110 · Budget of a newly incorporated city or town
- A.R.S. § 42-17151 · County, municipal, community college and school tax levy
- A.R.S. § 42-17152 · Extending tax roll; limitation on residential property tax; effect of informalities
- A.R.S. § 42-17153 · Lien for taxes; time lien attaches; priority
- A.R.S. § 42-17154 · Attachment of lien to real and personal property, improvements and severed mineral rights
- A.R.S. § 42-17155 · County property tax information worksheet
- A.R.S. § 42-17201 · County levy limit override
- A.R.S. § 42-17202 · Community college district levy limit override
- A.R.S. § 42-17203 · County levy for community college; election
- A.R.S. § 42-17251 · Extension of assessment roll to all taxing jurisdictions in the county; equalization
- A.R.S. § 42-17252 · Municipal assessment and tax roll
- A.R.S. § 42-17253 · Computing municipal tax rate; levy
- A.R.S. § 42-17254 · Assessment and collection of municipal taxes
- A.R.S. § 42-17255 · Remitting tax collections to municipality
- A.R.S. § 42-17256 · Application of tax law to municipal taxes; special taxes and assessments
- A.R.S. § 42-17257 · Notice of establishment or change in city, town or taxing district boundaries
- A.R.S. § 42-17301 · Definitions
- A.R.S. § 42-17302 · Election to defer residential property taxes; qualifications
- A.R.S. § 42-17303 · Property entitled to tax deferral
- A.R.S. § 42-17304 · Deferral claim
- A.R.S. § 42-17305 · Filing the claim for deferral; appealing denied claim
- A.R.S. § 42-17306 · Certificate of deferral; record
- A.R.S. § 42-17307 · Refund of deferred taxes deposited in escrow