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

Ariz. Rev. Stat. § 42-14004 (2026)

Change of valuation

✓ current as of May 2026
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After the department determines the valuation of any property but before it transmits the valuation to the appropriate assessing authority, the department, on the property owner's written application or on its own motion, may change the valuation to properly reflect the property's full cash value. The department shall immediately send by mail or by e-mail a copy of the change to the property owner.

Notes of Decisions
Cited in 2 cases, 2008–2019 · 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× “§ 42-14002(B) (2006) to schedule an informal conference or to appeal a valuation to the Department (A.R.S. § 42-14004 (2006)), the State Board of Equalization (A.”
Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019). · cites it 4× “As support, they cite A.R.S. § 42-14004 and A.R.S. § 42-15105(1).”
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