42-11052. Investigating and prosecuting
violations
A. The department may:
1. Examine alleged violations of this title relating to valuing property and
assessing and collecting taxes.
2. Request the attorney general or the county attorney in the respective county to
commence and prosecute actions and proceedings or to represent the department in
litigation to enforce the laws relating to property taxation and the department's orders
or rules.
B. If, in the director's opinion and in the opinion of the attorney general or the
county attorney of the county in which the public official serves, a public official who
performs valuing, taxing or equalizing functions is guilty of official misconduct or
neglect of duty the director shall take whatever steps are necessary to ensure that
complaints are filed and prosecutions are commenced to remove the official from
office. A complaint by the director charging official misconduct or neglect of duty of a
public officer shall be delivered to the county attorney or to the attorney general who
shall file the original with the superior court in the county in which the official
serves and cause a copy to be served on the public official. Proceedings on such a
complaint shall be pursuant to section 38-342, subsections B and C and sections 38-343
and 38-345.
C. The director may request the attorney general to initiate a mandamus action if a
county assessor fails to follow any rule, order or direction of the director or the
department or if the director determines that an assessor or county board of equalization
has practiced discrimination in valuing property. For purposes of this subsection,
county boards of equalization and county assessors are state officers within the meaning
of article VI, section 5, Constitution of Arizona.
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