Superior Court >Tax Court

Glossary AssessorThe county officer charged with determining the market value and classification of property for tax purposes. Burden of proofYou, 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. ClassificationHow a property is actually used determines the rate at which a property is taxed. There are different classifications of property described in Arizona's statute. ComplaintThe document you signed contesting the value or classification of the property you own or in which you have an interest. County AttorneyThe county's legal representative. The county attorney defends the county's interest in property tax cases DefendantThe party against whom a claim is brought. In property tax disputes, this is the county that assessed or classified the property. Full cash valueThe fair market value, determined by standard appraisal methods and techniques. PlaintiffThe party bringing the appeal - or complaint - against the county. PresumptionThe 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. SettlementAn agreement reached through negotiation by parties involved in a legal dispute. TestimonyInformation supplied by people involved in a dispute. Testimony is given under oath, a legally binding promise to tell the truth. WitnessAn individual with information about a legal dispute who is called to provide that information to a court.
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