Arizona Revised Statutes

Ariz. Rev. Stat. § 42-16205 (2026)

Appeal to court in the case of new construction, changes to assessment parcels and changes in use

✓ current as of May 2026

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An appeal to court from the state board of equalization or a county board of equalization relating to changes in assessments under section 42-15105 due to new construction, additions to or deletions from assessment parcels or changes in property use that occur after September 30 of the preceding year and before October 1 of the valuation year shall be filed within sixty days after the date of mailing of the decision.

Notes of Decisions

Cited in 2 cases, 1999–2010 · leading case: Frederikson v. Maricopa Cnty., 3 P.3d 1024 (Ariz. Ct. App. 1999).

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Frederikson v. Maricopa Cnty., 3 P.3d 1024 (Ariz. Ct. App. 1999). · cites it 21× “Moreover, the only change that the legislature made in A.R.S. § 42-16205 was to amend subsection A of that statute to reduce the time within which a taxpayer may appeal a change in assessment due to new construction, additions to or deletions from assessment parcels, or changes…”

Hing v. Maricopa Cnty., 231 P.3d 953 (Ariz. T.C. 2010). · cites it 12× “But because the taxpayers in those cases were found not to qualify for the Section 16205 deadline, they were necessarily subject to Section 16201, and interpretation of the latter was necessary for the court to determine the date by which the appeal would have to have been filed…”

— Ariz. Rev. Stat. § 42-16205(B) — 2 cases

Frederikson v. Maricopa Cnty., 3 P.3d 1024 (Ariz. Ct. App. 1999). “Moreover, the only change that the legislature made in A.R.S. § 42-16205 was to amend subsection A of that statute to reduce the time within which a taxpayer may appeal a change in assessment due to new construction, additions to or deletions from assessment parcels, or changes…”

Hing v. Maricopa Cnty., 231 P.3d 953 (Ariz. T.C. 2010). “But because the taxpayers in those cases were found not to qualify for the Section 16205 deadline, they were necessarily subject to Section 16201, and interpretation of the latter was necessary for the court to determine the date by which the appeal would have to have been filed…”

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