Arizona Laws 42-16108. Decision
A. Except as provided in subsection B of this section, the county board shall either grant or refuse the request of the petitioner, in whole or in part, as it considers just and proper within ten days after the date of the hearing, and in any event not later than October 15.
Terms Used In Arizona Laws 42-16108
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- county board: means the county board of equalization. See Arizona Laws 42-16101
B. In the case of an appeal under section 42-16105, subsection C, the county board shall complete the hearing and issue a decision on or before the third Friday in November of the calendar year preceding the year in which the taxes are levied.
C. In the case of a personal property appeal under section 42-19052, the county board of equalization shall complete the hearing and issue a decision on or before December 1 of the calendar year on which the taxes are levied.
D. Within ten days after its decision the county board shall mail a copy of the decision to the county assessor and to the petitioner at the address shown on the petition.