§ 42-16101 Definition of county board
§ 42-16102 County board of equalization
§ 42-16103 Hearing officers
§ 42-16104 Operation of county board
§ 42-16105 Appeal of valuation or legal classification from county assessor to county board
§ 42-16106 Hearing
§ 42-16107 Evidence; basis for decision
§ 42-16108 Decision
§ 42-16109 Corrections and changes to tax roll
§ 42-16110 Entry of changes and completion of roll
§ 42-16111 Appeal from county board of equalization
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Terms Used In Arizona Laws > Title 42 > Chapter 16 > Article 3 - County Board of Equalization

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • 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.
  • Appraisal: A determination of property value.
  • Contract: A legal written agreement that becomes binding when signed.
  • county board: means the county board of equalization. See Arizona Laws 42-16101
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Director: means the director of the department. See Arizona Laws 42-1001
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
  • Population: means the population according to the most recent United States decennial census. See Arizona Laws 1-215
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Real estate: includes the ownership of, claim to, possession of or right of possession to lands or patented mines. See Arizona Laws 42-11001
  • Roll: means the assessment and tax roll. See Arizona Laws 42-11001
  • state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
  • Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001