Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-16162
Decision of the state board
42-16162 . Decision of the state board A. Based on the evidence presented at a hearing on an appeal, the state board shall either grant or refuse the request of the petition, in whole or in part, as the state board considers just and proper. The decision of the state board shall not exceed the assessor's noticed valuation and recommended classification. A decision by the state board does not limit a party from appealing the decision in a manner prescribed by law. The state board may increase individual parcels within an economic unit in a multiple parcel appeal when considering the equitable valuation of an economic unit not to exceed the total aggregate valuation of the multiple parcel appeal on the agreement of both parties. B. In considering any petition filed by any person, the state board shall review and consider all competent evidence relating to full cash value, including, if presented, the valuation of similar property that is similarly situated.
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In this chapter (40 sections)
- 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
- 42-16211 · Payment of fees