42-16208

42-16208. Parties to the appeal; right of
intervention

A. Except as provided in subsection B, the appellant shall name as defendants:

1. In an appeal by the taxpayer involving property that is valued by the
department, both the department and either this state or the county in which the property
is located, whichever collects the tax.

2. In an appeal by the taxpayer involving property that is valued and assessed by a
county, the county. The county is responsible for defending all defendants named in the
appeal unless, in the department's opinion, the appeal involves an issue of statewide
importance, in which case the department and the attorney general's office are
responsible for defending on the issue of statewide importance. The department may
periodically advise the county of issues that the department considers to be of statewide
importance. The county shall inform the department if any of these issues arise at any
time during an appeal.

3. In an appeal by the department, the taxpayer.

4. In an appeal by a county or county assessor, the taxpayer. The department may
periodically advise the county of issues that the department considers to be of statewide
importance. The county shall inform the department if any of these issues arise at any
time during an appeal.

B. In an appeal of a decision by the state board of equalization reviewing
equalization orders, the appellant shall name as defendants:

1. In an appeal by a taxpayer, the department and the county in which the property
is located.

2. In an appeal by the department, both the county in which the property is located
and the taxpayer who appealed the equalization order to the board.

3. In an appeal by the county or county assessor, the taxpayer and the department.

C. The department or the county in which the property is located has the right to
intervene in any appeal in which it is not named as a party pursuant to rule 24(a),
Arizona rules of civil procedure.