For property that is valued by the assessor, in the case of new construction, additions to, deletions from or splits or consolidations of assessment parcels and changes in property use that occur after September 30 of the preceding year and before October 1 of the valuation year:
1. The assessor shall notify the owner of the property of any change in the valuation or legal classification on or before September 30 of the valuation year.
2. Within twenty-five days after the date of the assessor's notice, the property owner may appeal the valuation or legal classification to the state board of equalization if the property is located in a county with a population of five hundred thousand persons or more or to the county board of equalization if the property is located in any other county.
Notes of Decisions
Swift Transp. Co. v. Maricopa Cnty., 236 P.3d 1209 (Ariz. Ct. App. 2010).
· cites it 40× “The Supplemental Notice Of Change ¶ 7 In September 2006, the Assessor sent Taxpayer a supplemental notice of change (the Supplemental Notice) for the Property pursuant to A.R.S. § 42-15105. Based on the Supplemental Notice, the Property was assessed at a full cash value of…”
Premiere RV & Mini Storage LLC v. Maricopa Cnty., 215 P.3d 1121 (Ariz. Ct. App. 2009).
· cites it 5× “¶ 5 When a parcel is split, A.R.S. § 42-15105 permits the Assessor to amend the valuation and inform the owner of any change to the valuation on or before September 30 of the valuation year.”
Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019).
· cites it 4× “§ 42-14004 and A.R.S. § 42-15105(1). But these statutes do not support Taxpayers’ contentions.”
Park Cent. Mall, LLC v. Maricopa Cnty., 4 P.3d 1075 (Ariz. Ct. App. 2000).
· cites it 2× “See A.R.S. § 42-15105 (1999). ¶ 12 By employing the assessment correction procedures set forth in § 42-16252, however, the Assessor was obliged to meet the limitations schedule established in § 42-16256(B).”
Cave Buttes, L.L.C. v. Comm'r, 147 T.C. No. 10 (2016).
“Gotcha! says the Commissioner: The property may have been transferred in April 2007, and the appraisal may have been done in May 2007, but the property was effectively split into three lots only on August 14, 2007--under Arizona law, the Commissioner argues, a property split is…”
— Ariz. Rev. Stat. § 42-15105(1) — 1 case
Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019).
“§ 42-14004 and A.R.S. § 42-15105(1). But these statutes do not support Taxpayers’ contentions.”
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