42-14005. Appeal from valuation determined by department A property owner who is not satisfied with the valuation of the owner's property as determined by the department may appeal: 1. To the state board of equalization pursuant to section 42-16158. 2. Directly to superior court pursuant to section 42-16204.
Arizona Legal Code
§ 42.14005
Source: https://www.azleg.gov/ars/42/14005.htm· Version 2026