Arizona § 42-16107 Evidence; basis for decision

Arizona Statutes

§ 42-16107 — Evidence; basis for decision

Arizona·Title 42 Arizona Revised Statutes·Ch. 16 PROPERTY TAX APPEALS AND REVIEWS·Art. 3 County Board of Equalization

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

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

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.

Arizona § 42-16107 (Evidence; basis for decision) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.