The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
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This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
42-16205.01 - New owner of property; review and appeal
42-16205.01. New owner of property; review and appeal
A. If a former owner of property did not have a pending court appeal or receive final judgment or dismissal in court regarding the appeal of the valuation or legal classification, both of the following apply to the new owner of property:
1. A new owner of property that was valued by the assessor and that changed ownership before December 15 of the valuation year may appeal the valuation or legal classification to court on or before December 15 of the valuation year.
2. If the change of ownership occurs after December 15 of the valuation year, the new owner may appeal to tax court by December 15 of the year in which the taxes are levied.
B. A new owner may intervene, assume, consolidate, maintain or continue the former owner's position in any pending petition for review or tax appeal under this article for the tax years in which the new owner owns the property.
C. This section does not limit the new owner's right to file in tax court under subsection A or B of this section.