A. A person who owns, controls or possesses property that is valued by the county assessor or the department of revenue may each year designate an agent to act on the person's behalf on any matter relating to the review of the property valuation before:
1. The assessor.
2. The department of revenue.
3. The county board of equalization.
4. The state board of equalization.
B. The designation of an agent under this section:
1. Shall be made annually in writing to the county assessor or the department of revenue on a form prescribed by the department.
2. Expires at the end of the calendar year.
C. The form shall be filed with the petition under article 2 of this chapter or chapter 14, article 1 of this title with the county assessor and the county board of equalization or the state board of equalization. Thereafter, notices issued by the assessor, by the department of revenue or by either board of equalization relating to reviewing the valuation of that property shall be sent to the agent.
Notes of Decisions
Sempre Ltd. P'ship v. Maricopa Cnty., 235 P.3d 259 (Ariz. Ct. App. 2010).
“§ 42-12153(B): The owner of property or the owner’s designated agent under § 42-16001 shall file a completed agricultural use application form with the county assessor before the property may be classified as being used for agricultural purposes.”
Gen. Motors Corp. v. Maricopa Cnty., 350 P.3d 841 (Ariz. Ct. App. 2015).
· cites it 2× “§ 42-11005(D) (emphasis added). ¶ 13 Chapter 16 in turn provides a specific payment requirement applicable to valuation appeals.”
Sonoran Peaks, LLC v. Maricopa Cnty., 340 P.3d 1107 (Ariz. Ct. App. 2015).
· cites it 2× “Id. § 42-18052(A)-(B). The first-half payment is due October 1 of the tax year and becomes delinquent November 1 of that year.”
Loma Mariposa v. Santa Cruz (Ariz. Ct. App. 2017).
· cites it 2× “Finding no genuine 5 The tax court concluded that because Taxpayer did not designate John as its agent pursuant to A.R.S. § 42-16001, the Assessor was not required to mail his response to John.”
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