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

Ariz. Rev. Stat. § 42-19051 (2026)

Administrative review of valuation or classification by assessor

✓ current as of May 2026
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A. The owner of property that is valued by the assessor or the person in whose possession it is found may appeal to the assessor within thirty days after the date the notice was delivered by filing a petition with the assessor on a form prescribed by the department. The petition shall set forth in writing:

1. The owner's opinion of the value or legal classification of the property.

2. Substantial information that justifies the opinion of value or legal classification in order for the assessor to consider the information for the purpose of basing a change in the valuation or legal classification.

B. The assessor shall rule on each petition within twenty days after it is filed.

C. The notice provided under this section shall be in the same manner as prescribed in section 42-16056.

D. If the request of the petitioner is denied, in whole or in part, the assessor shall deliver to the petitioner written notice of the grounds for refusing to grant the request contained in the petition.

 

Notes of Decisions
Cited in 1 case, 2011–2011 · leading case: Burlingame Indus., Inc. v. Maricopa Cnty., 263 P.3d 66 (Ariz. Ct. App. 2011).
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Burlingame Indus., Inc. v. Maricopa Cnty., 263 P.3d 66 (Ariz. Ct. App. 2011). · cites it 2× “¶ 11 Section 42-16157(D) reads: A property owner whose petition is denied, in whole or in part, pursuant to § 42-19051 may only appeal the valuation or legal classification to the state board as provided in subsection A of this section within twenty days after the date of the…”
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