ARS § 40-404

40-404 - Making of objection to assessment as condition of action to recover assessment paid 40-404 . Making of objection to assessment as condition of action to recover assessment paid No action for recovery of an amount paid under the terms of this article shall be maintained in any court unless objections have been filed with the commission as provided in section 40-403. In an action for recovery of any payments, plaintiff may raise any relevant issue of law, but the commission's findings of fact shall be prima facie evidence of the facts therein stated.