§ 27.5.2.2 COMMENCEMENT OF REVIEW.

• Jurisdiction: Arizona

§ 27.5.2.2 Commencement of Review. A court appeal relating to valuation or classification is commenced by filing a notice of appeal with either the tax court or the superior court. A.R.S. § 42-16207(A). The notice of appeal shall contain a statement of the reasons why the valuation or classification is excessive or erroneous. A.R.S. § 42-16207(B). See Form 27:2. A copy of the notice of appeal must be served on all defendants and the department within 10 days of filing, and an affidavit showing such service must be filed with the clerk of the court. A.R.S. § 42-16209. See Form 27:3.

The 10-day service requirement in A.R.S. § 42-16209(A) is analogous to the requirement in R. Civ. P. 4(i) that a plaintiff in a civil action serve the defendant within 120 days of filing. See Maricopa Cty. v. Ariz. Tax Court, 162 Ariz. 64, 70, 781 P.2d 41, 47 (App. 1989). Accordingly, a notice of appeal that is not timely served under...