Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-16156
Case assignment
42-16156 . Case assignment A. The chairman or chief clerk of the state board shall assign tax cases on a random basis to members of the board to be heard as provided by this article. This subsection does not prevent the chairman or chief clerk from taking into account in assigning tax cases the availability of members, real or potential conflicts of interest of members or the convenience of petitioners or their representatives who file multiple petitions. B. The chairman or chief clerk shall assign each case involving:
# 1.
Appeals of property valuations that are determined by the department and equalization orders that are issued pursuant to statute to members of the board who are appointed by the governor. This paragraph does not apply to any properties that are valued by the department but would otherwise be valued by the county assessor.
# 2.
Property listed as class three pursuant to section 42-12003 or property valued by the assessor at three million dollars or less to be heard by at least one member of the board or by a hearing officer who shall be from the county in which the property is located.
# 3.
Any other property to a panel of either three or five members of the board, at least two of whom shall be from the county in which the property is located unless the chairman is sitting as a representative of that county. The chairman of the board shall designate a member to act as chairman of each panel. When possible, at the chairman's discretion, on any panel:
# (a)
Of three members, no more than one member may have been employed by a county assessor or county attorney or by the department of revenue or the department of law within four years.
# (b)
Of five members, no more than two members may have been employed by a county assessor or county attorney or by the department of revenue or the department of law within four years. C. The chairman may sit on any case as a hearing officer representing any county.
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In this chapter (40 sections)
- 42-16053 · Rejection of petition for failure to include substantial…
- 42-16054 · Meeting between assessor and petitioner
- 42-16055 · Ruling on petition
- 42-16056 · Appellate rights
- 42-16101 · Definition of county board
- 42-16102 · County board of equalization
- 42-16103 · Hearing officers
- 42-16104 · Operation of county board
- 42-16105 · Appeal of valuation or legal classification from county…
- 42-16106 · Hearing
- 42-16107 · Evidence; basis for decision
- 42-16108 · Decision
- 42-16109 · Corrections and changes to tax roll
- 42-16110 · Entry of changes and completion of roll
- 42-16111 · Appeal from county board of equalization
- 42-16151 · Definition of state board
- 42-16152 · State board of equalization
- 42-16153 · Members
- 42-16154 · Chairman; administration; meetings
- 42-16155 · Hearing officers and employees
- 42-16156 · Case assignment
- 42-16157 · Appeal of valuation or legal classification from county…
- 42-16158 · Appeal of valuation or legal classification from department…
- 42-16159 · Hearing on department equalization order
- 42-16160 · Recommendation for future equalization orders
- 42-16161 · Filings and hearings
- 42-16162 · Decision of the state board
- 42-16163 · Hearing notices
- 42-16164 · Decisions
- 42-16165 · Deadlines for issuing decisions
- 42-16166 · Transmitting changes in valuations or legal classifications
- 42-16167 · Entry of changes and completion of roll
- 42-16168 · Appeal to court
- 42-16169 · Finality of decision
- 42-16201 · Appeal from county assessor to court
- 42-16202 · Appeal from county board of equalization to court
- 42-16203 · Appeal from state board of equalization to court
- 42-16204 · Appeal from department to court
- 42-16205 · Appeal to court in the case of new construction, changes to…
- 42-16205.1 · New owner of property; review and appeal