42-16169. Finality of decision Any decision of the state board of equalization pertaining to the valuation or classification of property is final when an appeal has not been taken within the time prescribed by section 42-16203. No person may plead such a decision in any proceeding as a bar to raising any valuation or classification issue relating to any other year.
Arizona Legal Code
§ 42.16169
Source: https://www.azleg.gov/ars/42/16169.htm· Version 2026