{"data":{"id":"us-az/a.r.s.-42-14005","jurisdiction":"us-az","citation":"A.R.S. § 42-14005","heading":"Appeal from valuation determined by department","body":"A property owner who is not satisfied with the valuation of the owner's property as determined by the department may appeal:\n\n1. To the state board of equalization pursuant to section 42-16158.\n\n2. Directly to superior court pursuant to section 42-16204.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/14005.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"bc3231819675a40f0834851ba0d92975877f9771fff7ee431debea5184c9809f","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-14004","next":"us-az/a.r.s.-42-14006"},"notice":"GroundRules: Original legal text. Not legal advice."}