Arizona § 42-16203 - Appeal from state board of equalization to court

Full text of Arizona Arizona Revised Statutes § 42-16203 — Appeal from state board of equalization to court, with citation guidance and answers to common questions.

§ 42-16203. Appeal from state board of equalization to court

A. Any party, or the department, that is dissatisfied with the valuation or classification of property reviewed by the state board of equalization may appeal to court as provided by this article.

B. The department or a county assessor who is dissatisfied with the determination by the state board of an equalization order under section 42-16159 may appeal to the court as provided by this article.

C. An appeal to court shall be taken within sixty days after the date of mailing of the state board's final decision.

D. Appeals resulting from a change in value due to correcting a property tax error pursuant to article 6 of this chapter shall be filed within sixty days after the date of mailing of the state board's decision.

 

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 42-16203

What does Arizona Revised Statutes § 42-16203 cover?

Section 42-16203 ("Appeal from state board of equalization to court") 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 § 42-16203?

A common citation format is "Arizona Revised Statutes § 42-16203" (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 § 42-16203 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.