property tax; appeals; valuation; notice

HB 4121 updates Arizona's property tax appeal process for owners challenging valuation or classification decisions. It requires property owners to submit a copy of their appeal petition to the county assessor via certified mail within 25 days (or 20 days for certain denied petitions) and specifies standardized notice formats for tax corrections. The bill also clarifies procedures for appealing to either county boards (where established) or the state board of equalization, including deadlines and required documentation. These changes primarily affect property owners who dispute their tax assessments and ensure consistent administrative processes across counties.