Code · Arizona · Title 42 — Public Utilities and Carriers and Energy Programs

42-16169. Finality of decision

57 words·~1 min read·/az/title-42/42-16169

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.