Arizona Tax Glossary

The county officer charged with determining the market value and classification of property for tax purposes.

You, the plaintiff, have the burden of proof to persuade the judge by a greater weight of the evidence that the assessor's valuation is too high or that the classification is wrong.

How a property is actually used determines the rate at which a property is taxed. There are different classifications of property described in Arizona's statutes.

The document you sign and file with the Court contesting the value or classification of the property you own or in which you have an interest.

The county's legal representative. The county attorney defends the county's interest in property tax cases.

The party against whom a claim is brought. In property tax disputes, this is the county that assessed or classified the property.

The fair market value, determined by standard appraisal methods and techniques.

The party bringing the appeal (or complaint) against the county.

The assessor's estimated market value and classification is presumed valid in property tax appeals. The burden is on the plaintiff to prove that the value differs or that the classification is incorrect.

An agreement reached through negotiation by parties involved in a legal dispute.

Information supplied by people involved in a dispute. Testimony is given under oath, a legally binding promise to tell the truth.

An individual with information about a legal dispute who is called to provide that information to a court.

Tax Presiding Judge
Sara J. Agne

Luke Emerson
Tax Administrator
Contact the Tax Department

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