Arizona § 42-16103 Hearing officers

Arizona Statutes

§ 42-16103 — Hearing officers

Arizona § 42-16103

Title 42Arizona Revised Statutes

Ch. 16PROPERTY TAX APPEALS AND REVIEWS

Art. 3County Board of Equalization

This text of Arizona § 42-16103 (Hearing officers) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-16103 (2026).

Text

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.

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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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.

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.