Arizona § 23-740 - Procedure on petition for reassessment
Full text of Arizona Arizona Revised Statutes § 23-740 — Procedure on petition for reassessment, with citation guidance and answers to common questions.
§ 23-740. Procedure on petition for reassessment
If a timely petition for reassessment is filed and after any decision on the issue of liability arising under section 23-724 affecting the assessment has become final, the department shall reconsider the assessment and render a decision. The department may increase or decrease the amount of any assessment under review. The decision of the department becomes final with respect to the employer and the lien imposed by section 23-745 attaches unless within fifteen days after written notice is served personally or sent by certified mail to the employer's last known address the employer files with the department a written request for review by the appeals board with payment of the amount assessed.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 23-740
What does Arizona Revised Statutes § 23-740 cover?
Section 23-740 ("Procedure on petition for reassessment") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 23-740?
A common citation format is "Arizona Revised Statutes § 23-740" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 23-740 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.