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

Ariz. Rev. Stat. § 42-19052 (2026)

Appeal from assessor

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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A. A person who appeals to the assessor pursuant to section 42-19051 may appeal to:

1. The county board of equalization, if a county board has been established in the county, within twenty days after the date of the assessor's notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16, article 3 of this title.

2. The state board of equalization, if a county board has not been established in the county, within twenty days after the date of the assessor's notice of refusal or decision.  The appeal shall be in the same manner as prescribed by chapter 16, article 4 of this title.

B. Any party that is dissatisfied with the decision of the board may appeal the decision to court as prescribed in chapter 16, article 5 of this title.

 

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 5× “Plaintiff claims never to have received that mailing, and did not learn that the Assessor’s decision had been mailed out until October 23 — well after the 20 days allowed for an administrative appeal under A.R.S. §§ 42-19052, -16101 through -16111, and - 16151 through -16169.”
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