42-16055. Ruling on petition A. In all cases the assessor shall consider the petition and shall rule on each petition filed under this article by August 15 of each year. B. In considering a petition filed under this article the assessor shall consider the valuation fixed by the assessor on other similar property that is similarly situated.
Arizona Legal Code
§ 42.16055
Source: https://www.azleg.gov/ars/42/16055.htm· Version 2026