REFERENCE TITLE: county board of equalization; decisions State of Arizona Senate Fifty-seventh Legislature First Regular Session 2025 SB 1700 Introduced by Senator Gowan An Act amending section 42-16108, Arizona Revised Statutes; relating to the county board of equalization. (TEXT OF BILL BEGINS ON NEXT PAGE)
REFERENCE TITLE: county board of equalization; decisions
State of Arizona Senate Fifty-seventh Legislature First Regular Session 2025
SB 1700
Introduced by Senator Gowan
REFERENCE TITLE: county board of equalization; decisions
State of Arizona
Senate
Fifty-seventh Legislature
First Regular Session
2025
SB 1700
Introduced by
Senator Gowan
An Act
amending section 42-16108, Arizona Revised Statutes; relating to the county board of equalization.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona: Section 1. Section 42-16108, Arizona Revised Statutes, is amended to read: START_STATUTE42-16108. 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. 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 in 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. e. any decision of the county board shall not exceed the county assessor's noticed valuation and recommended classification. END_STATUTE
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-16108, Arizona Revised Statutes, is amended to read:
START_STATUTE42-16108. 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.
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 in 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.
e. any decision of the county board shall not exceed the county assessor's noticed valuation and recommended classification. END_STATUTE