A. The decision shall be based on evidence presented by parties attending the hearing.

Terms Used In Arizona Laws 42-16107

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • county board: means the county board of equalization. See Arizona Laws 42-16101
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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 shall consider the valuation or legal classification fixed by the assessor on similar property that is similarly situated.

C. The evidence permitted in an appeal relating to a petition based on the income approach to value is limited to the income and expense data filed with the petition, the testimony of the petitioner and any witnesses presented on the petitioner’s behalf, and evidence presented by the assessor and the department.

 

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