Arizona § 42-16002 - Changes and corrections in tax roll to reflect determinations on review or appeal
Full text of Arizona Arizona Revised Statutes § 42-16002 — Changes and corrections in tax roll to reflect determinations on review or appeal, with citation guidance and answers to common questions.
§ 42-16002. Changes and corrections in tax roll to reflect determinations on review or appeal
A. The county assessor or county treasurer, whichever is appropriate, shall make the necessary changes in the tax roll and records to reflect the determinations that change valuations or classifications of property that result from reviews, administrative or judicial appeals or correction of errors and omissions under this title.
B. If a review or administrative appeal pursuant to article 2, 3 or 4 of this chapter or a judicial appeal pursuant to article 5 of this chapter results in a reduction of the valuation or a change in the classification of property, in the next year the valuation or classification of property shall be the valuation or classification that was determined by the review or appeal unless either:
1. There is new construction, a structural change or a change of use on the property as prescribed by section 42-13302, subsection A, paragraph 2.
2. Chapters 11 through 19 of this title require a specific annual formula for the valuation.
C. This section does not limit the right of a property owner to appeal the valuation or classification of the property.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-16002
What does Arizona Revised Statutes § 42-16002 cover?
Section 42-16002 ("Changes and corrections in tax roll to reflect determinations on review or appeal") 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 § 42-16002?
A common citation format is "Arizona Revised Statutes § 42-16002" (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 § 42-16002 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.