Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-16212 (2026)

Hearing

✓ current as of May 2026
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A. If two or more actions have been filed under this article for the same taxable year with respect to the same property, the actions shall be consolidated for the purpose of the hearing.

B. At the hearing both parties may present evidence of any matters that relate to the classification or to the full cash value of the property in question as of the date of its assessment. The valuation or classification as approved by the appropriate state or county authority is presumed to be correct and lawful.

C. For appeals from the state board relating to equalization orders issued by the department, the court shall hear the appeal and render its decision by September 1 of the year in which the appeal is filed.

Notes of Decisions
Cited in 7 cases (3 in the last 5 years), 2007–2024 · leading case: Eurofresh, Inc. v. Graham Cnty., 187 P.3d 530 (Ariz. Ct. App. 2007).
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Eurofresh, Inc. v. Graham Cnty., 187 P.3d 530 (Ariz. Ct. App. 2007). · cites it 2× “If no statutory method is prescribed, full cash value is synonymous with market value which means the estimate of value that is derived annually by using standard appraisal methods and techniques.”
Arizona Dep't of Revenue v. Questar S. Trails Pipeline Co., 161 P.3d 620 (Ariz. Ct. App. 2007). “That statute was titled “Hearing of appeal; judgment; enforcement; correction of assessment roll.” The specific predecessor provisions of A.”
Mesquite v. Ador (Ariz. 2024). · cites it 3× “” A.R.S. § 42-16212(B). But a taxpayer may meet its burden of rebutting the statutory presumption by presenting “competent evidence” of an excessive valuation.”
Transwestern v. Ador (Ariz. Ct. App. 2020). · cites it 2× “" A.R.S. § 42-16212(B); see Dep't of Prop. Valuation v.”
Mesquite v. Ador (Ariz. Ct. App. 2022). · cites it 2× “Because Mesquite’s Appraisal Failed to Evaluate the Property as It Exists, It Is Incompetent to Rebut the Statutory Presumption.”
Mesquite v. Ador (Ariz. Ct. App. 2023). · cites it 2× “’’’) (citing A.R.S. § 42-16212(B)). We vacated the tax court’s judgment and remanded for the court to affirm the statutory value found by the Department.”
Swvp-Gts Mr v. Pinal Cnty. (Ariz. Ct. App. 2018). “") § 42-16212(B) (2018).1 ¶6 We have jurisdiction over Southwest's timely appeal pursuant to Article 6, Section 9 of the Arizona Constitution and A.”
— Ariz. Rev. Stat. § 42-16212(B) — 6 cases
Eurofresh, Inc. v. Graham Cnty., 187 P.3d 530 (Ariz. Ct. App. 2007). “If no statutory method is prescribed, full cash value is synonymous with market value which means the estimate of value that is derived annually by using standard appraisal methods and techniques.”
Mesquite v. Ador (Ariz. 2024). “” A.R.S. § 42-16212(B). But a taxpayer may meet its burden of rebutting the statutory presumption by presenting “competent evidence” of an excessive valuation.”
Transwestern v. Ador (Ariz. Ct. App. 2020). “" A.R.S. § 42-16212(B); see Dep't of Prop. Valuation v.”
Mesquite v. Ador (Ariz. Ct. App. 2022). “Because Mesquite’s Appraisal Failed to Evaluate the Property as It Exists, It Is Incompetent to Rebut the Statutory Presumption.”
Mesquite v. Ador (Ariz. Ct. App. 2023). “’’’) (citing A.R.S. § 42-16212(B)). We vacated the tax court’s judgment and remanded for the court to affirm the statutory value found by the Department.”
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