Arizona § 42-16107 Evidence; basis for decision

Arizona Statutes

§ 42-16107 — Evidence; basis for decision

Arizona § 42-16107

Title 42Arizona Revised Statutes

Ch. 16PROPERTY TAX APPEALS AND REVIEWS

Art. 3County Board of Equalization

This text of Arizona § 42-16107 (Evidence; basis for decision) 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. § 42-16107 (2026).

Text

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.