A.R.S. § 48-244: Right of appeal and civil action

A. Any district, public official, person or political subdivision not satisfied with a determination made by the department of revenue pursuant to this article shall be entitled to the same remedies provided for under title 42.

B. Any district, public official, person or political subdivision not satisfied with a determination made by a county assessor pursuant to this article may file a civil action to determine the correct amount due; in such action, the only issue shall be the correctness of the computation of the amount due, and when said determination is finally adjudicated it shall be payable as hereinbefore provided. Any such action shall have precedence over all other civil actions, both in the superior court and in the supreme court. Should the court determine that additional sums are due, said sums shall bear interest at the legal rate from and after the date upon which the same are due and payable.