A. In each county with a population of less than five hundred thousand persons according to the most recent United States decennial census, the board of supervisors constitutes a county board of equalization. The clerk of the board of supervisors shall serve as the clerk of the board of equalization.

Terms Used In Arizona Laws 42-16102

  • Contract: A legal written agreement that becomes binding when signed.
  • county board: means the county board of equalization. See Arizona Laws 42-16101
  • Population: means the population according to the most recent United States decennial census. See Arizona Laws 1-215
  • state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215

B. A county board of equalization shall not be established in any county with a population of five hundred thousand persons or more.

C. The board of supervisors, by a majority vote, may contract with the state board of equalization to review and hold hearings and make decisions on petitions filed under section 42-16105.

 

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