Lyons v. State Board of Equalization

OPINION

TIMMER, Judge.

¶ 1 Under the property tax error-correction statutes, Arizona Revised Statutes (“A.R.S.”) sections 42-16251 through-16258 (1999 & Supp.2004), the State Board of Equalization is authorized to correct errors made by specified tax officials within a three-year period. Ariz.Rev.Stat. (“A.R.S.”) §§ 42-16254(A), (F), -16256(B) (1999 & Supp.2004). We decide in this appeal whether the tax court correctly ruled that these provisions do not authorize the Board to decide whether a county assessor properly rejected a taxpayer’s request for a real property tax exemption. For the…