A.R.S. § 42-16109: Corrections and changes to tax roll

A. The county board may correct any error or mistake in the assessor's valuation or legal classification under the law when the county board considers it necessary to list the property on the roll at its full cash value.

B. The county board shall require the assessor to place on the roll and determine the valuation or legal classification of any property that is subject to taxation but that is not on the roll. In the absence of the assessor, the county board shall determine the valuation or legal classification of the omitted property and transmit the proposed valuation or legal classification to the department as provided by section 42-11056.

C. The county assessor shall make the necessary changes in the tax roll and records to reflect the county board's determination.

D. The department has the right to intervene and be heard in any proceeding pursuant to this section.