Arizona Revised Statutes
Ariz. Rev. Stat. § 42-16168 (2026)
Appeal to court
✓ current as of May 2026
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A. Any party, or the department, that is dissatisfied with the valuation or classification of property reviewed by the state board may appeal to court as provided by section 42-16203.
B. Appeals from all other orders and decisions of the state board shall be as provided by law.
Notes of Decisions
Cited in 2
cases, 1999–2009 · leading case: Staples v. Concord Equities, L.L.C., 209 P.3d 163 (Ariz. Ct. App. 2009).
Staples v. Concord Equities, L.L.C., 209 P.3d 163 (Ariz. Ct. App. 2009). “The Assessor and Pima County (the “County”) then appealed to the tax court pursuant to A.R.S. §§ 42-16168(A) (1999), 42-16203 (2001), 42-16207 (1999), and 12-163 (2003).”
Frederikson v. Maricopa Cnty., 3 P.3d 1024 (Ariz. Ct. App. 1999). “Now A.R.S. §§ 42-16168, 42-16169, and 42-16203.”
— Ariz. Rev. Stat. § 42-16168(A) — 1 case
Staples v. Concord Equities, L.L.C., 209 P.3d 163 (Ariz. Ct. App. 2009). “The Assessor and Pima County (the “County”) then appealed to the tax court pursuant to A.R.S. §§ 42-16168(A) (1999), 42-16203 (2001), 42-16207 (1999), and 12-163 (2003).”
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