AZ HB2385

Amends section 42-16213 of the Arizona Revised Statutes regarding property tax appeal proceedings in court.

Clarifies that courts may find a property's full cash value higher or lower than the appealed value, with an exception: if a county assessor appeals and the court finds the valuation insufficient, the court's finding cannot exceed the full cash value appealed by the taxpayer to the board of equalization.

Exception to the assessor limitation does not apply if the property valuation was set pursuant to section 42-16002, subsection B.

Applies retroactively to all property tax appeals filed in court under Arizona Revised Statutes title 42, chapter 16, articles 5 or 6 from December 31, 2016 forward.

Designated as an emergency measure effective immediately upon passage.