Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-14002 (2026)

Notice of preliminary valuation; hearing

✓ current as of May 2026
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A. On or before June 15 the department shall notify owners of property that is valued by the department of the department's determination of the preliminary full cash value of the property.

B. On or before July 15 the property owner may file a written application to appear before the department and be heard concerning the value determined.

Notes of Decisions
Cited in 2 cases, 2008–2020 · leading case: Sw. Airlines Co. v. Arizona Dep't of Revenue, 175 P.3d 700 (Ariz. Ct. App. 2008).
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Sw. Airlines Co. v. Arizona Dep't of Revenue, 175 P.3d 700 (Ariz. Ct. App. 2008). · cites it 2× “Under the current property tax scheme for flight property, however, Southwest has recourse under A.R.S. § 42-14002(B) (2006) to schedule an informal conference or to appeal a valuation to the Department (A.”
Transwestern v. Ador (Ariz. Ct. App. 2020). · cites it 2× “"Pursuant to A.R.S. § 42-14002(B) the parties conferred about that valuation.”
— Ariz. Rev. Stat. § 42-14002(B) — 2 cases
Sw. Airlines Co. v. Arizona Dep't of Revenue, 175 P.3d 700 (Ariz. Ct. App. 2008). “Under the current property tax scheme for flight property, however, Southwest has recourse under A.R.S. § 42-14002(B) (2006) to schedule an informal conference or to appeal a valuation to the Department (A.”
Transwestern v. Ador (Ariz. Ct. App. 2020). “"Pursuant to A.R.S. § 42-14002(B) the parties conferred about that valuation.”
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