INSTRUCTIONS: ARIZONA PETITION FOR REVIEW OF TAXPAYER NOTICE OF CLAIM (Form 82179C-1) Taxpayers who have filed a notice of claim disputing assessment of Arizona real property who are not satisfied with their assessor's decision may file a petition for a review from the county board of equalization (except for residents of Maricopa or Pima counties, who should file with the State Board of Equalization). This form 82179C-1 should be filed within 150 days of the filing date of the original claim. Arizona Petition For Review Of Taxpayer Notice Of Claim 82179C-1 Step 1: On line 1, enter your county name, your property's book/map/parcel number, and your account number. Arizona Petition For Review Of Taxpayer Notice Of Claim 82179C-1 Step 2: On line 2, enter your property address or its legal description. Arizona Petition For Review Of Taxpayer Notice Of Claim 82179C-1 Step 3: In section 3, type or print the owner's name as listed on the tax roll, as well as their complete address. Arizona Petition For Review Of Taxpayer Notice Of Claim 82179C-1 Step 4: In section 4, enter the name and address of the person to whom the decision should be mailed. Arizona Petition For Review Of Taxpayer Notice Of Claim 82179C-1 Step 5: In section 5, enter the name and address of the owner, agent or attorney completing this form. Arizona Petition For Review Of Taxpayer Notice Of Claim 82179C-1 Step 6: In section 6, indicate with a check mark whether your valuation is based on the market, cost or income method of valuation. Arizona Petition For Review Of Taxpayer Notice Of Claim 82179C-1 Step 7: In the left box, enter all details requested about the tax officer's proposed correction. Arizona Petition For Review Of Taxpayer Notice Of Claim 82179C-1 Step 8: In the left box, enter all details requested about the owner's opinion of value. Arizona Petition For Review Of Taxpayer Notice Of Claim 82179C-1 Step 9: In section 8, the property owner or their representative should sign and date the form. Arizona Petition For Review Of Taxpayer Notice Of Claim 82179C-1 Step 10: Check the box on the right only if you are a resident of Pima or Maricopa counties who wishes to be heard on the record, meaning that neither you nor the assessor will appear in person before the State Board of Equalization.