42-16205. Appeal to court in the case of new construction, changes to assessment parcels and changes in use An appeal to court from the state board of equalization or a county board of equalization relating to changes in assessments under section 42-15105 due to new construction, additions to or deletions from assessment parcels or changes in property use that occur after September 30 of the preceding year and before October 1 of the valuation year shall be filed within sixty days after the date of mailing of the decision.
Arizona Legal Code
§ 42.16205
Source: https://www.azleg.gov/ars/42/16205.htm· Version 2026