The Arizona Revised Statutes have been updated to include the revised sections from the 55th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 1st Regular Session, which convenes in January 2023.
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.
42-15105 - Supplemental notice and appeal of valuation or classification in case of new construction, changes to assessment parcels and changes in use
<!Creation Date: 09/17/22>
<!Author: Arizona Legislative Council>
42-15105. Supplemental notice and appeal of valuation or classification in case of new construction, changes to assessment parcels and changes in use
For property that is valued by the assessor, in the case of new construction, additions to, deletions from or splits or consolidations of assessment parcels and changes in property use that occur after September 30 of the preceding year and before October 1 of the valuation year:
1. The assessor shall notify the owner of the property of any change in the valuation or legal classification on or before September 30 of the valuation year.
2. Within twenty-five days after the date of the assessor's notice, the property owner may appeal the valuation or legal classification to the state board of equalization if the property is located in a county with a population of five hundred thousand persons or more or to the county board of equalization if the property is located in any other county.