Ariz. Rev. Stat. § 42-16002 – Changes and corrections in tax roll to reflect determinations on review or appeal

A. The county assessor or county treasurer, whichever is appropriate, shall make the necessary changes in the tax roll and records to reflect the determinations that change valuations or classifications of property that result from reviews, administrative or judicial appeals or correction of errors and omissions under this title.
B. If a review or administrative appeal pursuant to article 2, 3 or 4 of this chapter or a judicial appeal pursuant to article 5 of this chapter results in a reduction of the valuation or a change in the classification of property, in the next year the valuation or classification of property shall be the valuation or classification that was determined by the review or appeal unless either:
1. 1. There is new construction, a structural change or a change of use on the property as prescribed by section 42-13302, subsection A, paragraph 2.
2. 2. Chapters 11 through 19 of this title require a specific annual formula for the valuation.
C. This section does not limit the right of a property owner to appeal the valuation or classification of the property.