Arizona § 42-16159 Hearing on department equalization order

Arizona Statutes

§ 42-16159 — Hearing on department equalization order

Arizona § 42-16159

Title 42Arizona Revised Statutes

Ch. 16PROPERTY TAX APPEALS AND REVIEWS

Art. 4State Board of Equalization

This text of Arizona § 42-16159 (Hearing on department equalization order) 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. § 42-16159 (2026).

Text

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.

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 evi

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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.

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.