Arizona § 42-19051 - Administrative review of valuation or classification by assessor
Full text of Arizona Arizona Revised Statutes § 42-19051 — Administrative review of valuation or classification by assessor, with citation guidance and answers to common questions.
§ 42-19051. Administrative review of valuation or classification by assessor
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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-19051
What does Arizona Revised Statutes § 42-19051 cover?
Section 42-19051 ("Administrative review of valuation or classification by assessor") 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 § 42-19051?
A common citation format is "Arizona Revised Statutes § 42-19051" (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 § 42-19051 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.