42-16208. Parties to the appeal; right of intervention

A. Except as provided in subsection B, the appellant shall name as defendants:

1. In an appeal by the taxpayer involving property that is valued by the department, both the department and either this state or the county in which the property is located, whichever collects the tax.

2. In an appeal by the taxpayer involving property that is valued and assessed by a county, the county. The county is responsible for defending all defendants named in the appeal unless, in the department's opinion, the appeal involves an issue of statewide importance, in which case the department and the attorney general's office are responsible for defending on the issue of statewide importance. The department may periodically advise the county of issues that the department considers to be of statewide importance. The county shall inform the department if any of these issues arise at any time during an appeal.

3. In an appeal by the department, the taxpayer.

4. In an appeal by a county or county assessor, the taxpayer. The department may periodically advise the county of issues that the department considers to be of statewide importance. The county shall inform the department if any of these issues arise at any time during an appeal.

B. In an appeal of a decision by the state board of equalization reviewing equalization orders, the appellant shall name as defendants:

1. In an appeal by a taxpayer, the department and the county in which the property is located.

2. In an appeal by the department, both the county in which the property is located and the taxpayer who appealed the equalization order to the board.

3. In an appeal by the county or county assessor, the taxpayer and the department.

C. The department or the county in which the property is located has the right to intervene in any appeal in which it is not named as a party pursuant to rule 24(a), Arizona rules of civil procedure.