Arizona Revised Statutes

Ariz. Rev. Stat. § 42-16204 (2026)

Appeal from department to court

✓ current as of May 2026

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A property owner who is not satisfied with the valuation or legal classification of the property as determined by the department may appeal directly to superior court as provided by this article on or before December 15.

Notes of Decisions

Cited in 3 cases (2 in the last 5 years), 2019–2025 · leading case: Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019).

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Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019). · cites it 2× “Taxpayers timely appealed the 2015 final determination directly to the tax court pursuant to A.R.S. § 42-16204. Taxpayers moved for summary judgment, asserting the Department was obligated to use the valuation method prescribed in the 2014 Amendment for their final valuations.”

Mesquite v. Ador (Ariz. 2024). · cites it 3× “See A.R.S. § 42-16204. The parties dispute whether the income approach permits consideration of income from the Power Purchase Agreement when valuing the Mesquite Power Plant for property tax purposes.”

San Diego Gas v. Ador (Ariz. 2025). “Opinion of the Court ¶6 SDG&E filed a complaint in the tax court under §§ 42-16204 and -16207, appealing ADOR’s determination of the full cash value.”

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