A. In fulfilling the responsibilities of the board of equalization, the board of supervisors, by a majority vote, may appoint a hearing officer to review petitions filed under section 42-16105.

Terms Used In Arizona Laws 42-16103

  • Appraisal: A determination of property value.
  • county board: means the county board of equalization. See Arizona Laws 42-16101
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Real estate: includes the ownership of, claim to, possession of or right of possession to lands or patented mines. See Arizona Laws 42-11001
  • state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
  • Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001

B. An appointed hearing officer must meet the qualifications prescribed by the county board of equalization that at a minimum shall include experience in at least one of the following areas:

1. Real estate appraisal or sales.

2. Hearing property valuation appeals at the county or state level.

3. Arbitration.

C. At least annually each hearing officer appointed pursuant to this section shall attend valuation review classes provided by the state board of equalization.

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