A. At the request of a county assessor who receives an equalization order issued by the department under chapter 13, article 6 of this title, the state board shall hold a hearing and issue its decision within fifteen days after receipt of an appeal pursuant to section 42-13255.

Terms Used In Arizona Laws 42-16159

  • 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.
  • Appraisal: A determination of property value.
  • 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.
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • state board: means the state board of equalization. See Arizona Laws 42-16151
  • 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
  • Valuation year: means :

    (a) For real property and property valued by the department, the calendar year preceding the year in which the taxes are levied. See Arizona Laws 42-11001

B. The state board shall receive testimony from the department and the assessor on the merits of the equalization order as to:

1. The proper application of standard appraisal methods and techniques.

2. The rules and guidelines of the department as they relate to the order.

3. Any errors in the information or methodology used by the department to determine the necessity for the order, including changes in the valuation of property that were not included in the information used by the department.

4. Any other evidence relating to the validity of the order.

C. Revisions to the equalization order are effective for the valuation year in which the equalization order was issued.

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