A.R.S. § 42-16111: Appeal from county board of equalization

A. A property owner who is dissatisfied with the valuation or classification of the property as fixed by the county board, or a petitioner whose petition under this article is denied, in whole or in part, may appeal directly to court as provided by section 42-16202.

B. If the county board orders the valuation of any property to be reduced, the assessor or the department may appeal the decision to the court in the same manner as provided in subsection A of this section.