A. One or more members of the county board or a hearing officer of the county board may hold hearings and take testimony to be reported for action by the county board.

Terms Used In Arizona Laws 42-16104

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • 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
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • 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. The county board or hearing officer shall meet as often as necessary to hear all petitions filed under section 42-16105. The county board shall mail notice of each hearing to all parties at least fourteen days before the date of the hearing unless all parties waive the notice requirement. The county board shall complete all hearings and issue all decisions under this section on or before October 15 of each year.

C. The county board may change any valuation or legal classification of property that is valued by the assessor or hearing officer, if one is appointed.

 

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