Ariz. Rev. Stat. § 42-16056 – Appellate rights

A. If the assessor grants the requested relief, the petitioner may not appeal the ruling.
B. If the petitioner and the assessor reach an agreement within five business days after the conclusion of the meeting, both parties shall sign the agreement, and both parties waive the right to further appeal.
C. If all or part of the petitioner's request is denied, the assessor shall mail, on the date of the ruling, to the petitioner at the address shown on the petition notice of the grounds of the refusal to make the requested change with a copy of the petition. Within twenty-five days after the assessor's decision is mailed, a petitioner whose request is denied may appeal to:
1. 1. The county board of equalization, if a county board is established in the county, as provided by article 3 of this chapter.
2. 2. The state board of equalization, if a county board is not established in the county, as provided by article 4 of this chapter.
3. 3. Superior court as provided by article 5 of this chapter.
D. A person who owns, controls or possesses property that is valued by the county assessor may not appear before the county or state board of equalization without first having filed a petition with the assessor as provided by this article unless otherwise authorized by law. A person shall not raise any issue if the issue was not included in the petition filed under this article.