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

Ariz. Rev. Stat. § 42-16255 (2026)

Evidence that may be considered at hearings; pending administrative and judicial appeals

✓ current as of May 2026
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A. In any hearing before the county board, state board or court in an appeal under this article, either party may present any evidence regarding property tax errors regardless of whether the evidence was presented when the notice of proposed correction or notice of claim was filed. The board or court has jurisdiction to make any such correction.

B. If an administrative or judicial appeal is pending regarding the subject property, any alleged error that was already the subject of a notice of proposed correction under section 42-16252 or a notice of claim under section 42-16254 shall be adjudicated as part of the administrative or judicial appeal for the affected tax year without requiring the parties to exhaust their administrative appeal remedies under this article. If a specific error of fact, not previously known, was not addressed in a prior appeal, an appeal may be brought pursuant to this section.

 

Notes of Decisions
Cited in 5 cases, 1999–2015 · leading case: Pima Cnty. Assessor v. Arizona State Bd. of Equalization, 987 P.2d 815 (Ariz. Ct. App. 1999).
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Pima Cnty. Assessor v. Arizona State Bd. of Equalization, 987 P.2d 815 (Ariz. Ct. App. 1999). · cites it 13× “” A.R.S. § 42-16255(A). A party dissatisfied with the Board's decision may appeal to the superior court or tax court within sixty days of the mailing of the Board’s decision.”
Lyons v. State Bd. of Equalization, 104 P.3d 867 (Ariz. Ct. App. 2005). “(e) Subject to the requirements of § 42-16255, subsection B, a valuation that is based on an error that is exclusively factual in nature or due to a specific legal restriction that affects the subject property and that is objectively verifiable without the exercise of…”
Edw. C. Levy Co. v. Maricopa Cnty. (Ariz. Ct. App. 2015). · cites it 14× “A.R.S. § 42-16255(B) Does Not Preclude Taxpayer’s Error Correction Claim.”
Vista Verde v. Maricopa Cnty. (Ariz. Ct. App. 2015). · cites it 12× “(e) Subject to the requirements of § 42-16255, subsection B, a valuation or legal classification that is based on an error that is exclusively factual in nature or due to specific legal restriction that affects the subject property and that is objectively verifiable without the…”
Phoenix Cement v. Yavapai (Ariz. Ct. App. 2015). · cites it 9× “” For the tax years at issue in this case, § 42-16255 provided: . . . If an administrative or judicial appeal is pending regarding the subject property, the alleged error shall be adjudicated as part of the administrative or judicial appeal for the affected tax year.”
— Ariz. Rev. Stat. § 42-16255(A) — 1 case
Pima Cnty. Assessor v. Arizona State Bd. of Equalization, 987 P.2d 815 (Ariz. Ct. App. 1999). “” A.R.S. § 42-16255(A). A party dissatisfied with the Board's decision may appeal to the superior court or tax court within sixty days of the mailing of the Board’s decision.”
— Ariz. Rev. Stat. § 42-16255(B) — 4 cases
Pima Cnty. Assessor v. Arizona State Bd. of Equalization, 987 P.2d 815 (Ariz. Ct. App. 1999). “” A.R.S. § 42-16255(A). A party dissatisfied with the Board's decision may appeal to the superior court or tax court within sixty days of the mailing of the Board’s decision.”
Edw. C. Levy Co. v. Maricopa Cnty. (Ariz. Ct. App. 2015). “A.R.S. § 42-16255(B) Does Not Preclude Taxpayer’s Error Correction Claim.”
Vista Verde v. Maricopa Cnty. (Ariz. Ct. App. 2015). “(e) Subject to the requirements of § 42-16255, subsection B, a valuation or legal classification that is based on an error that is exclusively factual in nature or due to specific legal restriction that affects the subject property and that is objectively verifiable without the…”
Phoenix Cement v. Yavapai (Ariz. Ct. App. 2015). “” For the tax years at issue in this case, § 42-16255 provided: . . . If an administrative or judicial appeal is pending regarding the subject property, the alleged error shall be adjudicated as part of the administrative or judicial appeal for the affected tax year.”
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