Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-16161
Filings and hearings
42-16161 . Filings and hearings A. If the state board maintains an electronic filing system, a party may transmit required information to the board in a format that is compatible with the board's filing system. The board's transmitted receipt is evidence that the board acknowledges that the petitions were filed for purposes of this article. B. A person whose petition under article 2 of this chapter was denied in whole or in part and who appeals to the state board shall file with the state board:
# 1.
A copy of the notice of the assessor's original valuation and legal classification.
# 2.
A copy of the written basis of the assessor's subsequent decision on the petition. C. Each hearing shall be held in the county in which the property is located. With the permission of all parties, the state board may conduct telephonic hearings when appropriate. D. The hearing officer, board member or panel shall act on the petition, shall hear testimony presented in person at the hearing and may subpoena witnesses to testify regarding the petition. Unless all parties agree otherwise, each party shall submit evidence in person. E. The decision shall be based on evidence presented by the parties attending the hearing.
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In this chapter (40 sections)
- 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
- 42-16206 · Appeal to court by the director
- 42-16207 · Commencement of appeal; notice
- 42-16208 · Parties to the appeal; right of intervention
- 42-16209 · Service on defendants
- 42-16210 · Payment of tax