{"data":{"id":"us-az/a.r.s.-42-16205","jurisdiction":"us-az","citation":"A.R.S. § 42-16205","heading":"Appeal to court in the case of new construction, changes to assessment parcels and changes in use","body":"An appeal to court from the state board of equalization or a county board of equalization relating to changes in assessments under section 42-15105 due to new construction, additions to or deletions from assessment parcels or changes in property use that occur after September 30 of the preceding year and before October 1 of the valuation year shall be filed within sixty days after the date of mailing of the decision.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/16205.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"c474b109f1afd111eb772e6387b13e88834b897600ac3a8aae9f71eb90de6c68","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-16204","next":"us-az/a.r.s.-42-16205.01"},"notice":"GroundRules: Original legal text. Not legal advice."}