A.R.S. § 42-14306: Administrative review of valuation

A. On or before July 15 of each year, a private car company may request in writing that the department review its valuation. The department shall rule on any review of valuation on or before August 31 and shall notify the private car company of its ruling by first class mail or e-mail.

B. Representing a taxpayer before the department or appearing on a taxpayer's behalf is not considered to be the practice of law.