§ 27.5.2 APPEALS TO THE COURT.
| Jurisdiction | Arizona |
§ 27.5.2 Appeals To the Court. Appeals of administrative actions valuing and classifying property may be filed in either the superior court where the property is located or the Arizona Tax Court, a division of the Maricopa County Superior Court. A.R.S. § 42-16207. Appeals from a decision of the assessor may be taken directly to court without the necessity of filing an appeal with either the county or state board of equalization. A.R.S. § 42-16201. Appeals from a decision of the department of revenue may be...
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