Arizona § 42-16164 Decisions

Arizona Statutes

§ 42-16164 — Decisions

Arizona § 42-16164

Title 42Arizona Revised Statutes

Ch. 16PROPERTY TAX APPEALS AND REVIEWS

Art. 4State Board of Equalization

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Bluebook

Ariz. Rev. Stat. Ann. § 42-16164 (2026).

Text

A.The hearing officer, board member or panel shall issue its decision at the conclusion of the hearing, except that in appropriate cases, the chairman of the state board may authorize the hearing to be continued for additional deliberation. The chairman of the state board may review any decision to ensure due process to all parties.

B.The board shall issue the decision in writing to each party and, in all cases, to the department by mail.

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A. The hearing officer, board member or panel shall issue its decision at the conclusion of the hearing, except that in appropriate cases, the chairman of the state board may authorize the hearing to be continued for additional deliberation. The chairman of the state board may review any decision to ensure due process to all parties.

B. The board shall issue the decision in writing to each party and, in all cases, to the department by mail.