Information
Organization's Own Description:
The State Board of Equalization, is an independent agency not subject to the control of the Department of Revenue or the County Assessors. The Board is a quasi-judicial body that acts much like a judge in that they make their decisions based on the evidence presented at the time of the hearing. Decisions are made from the bench and written decisions are mailed to all affected parties.
The Board has the authority to change the value or legal classification which is determined by the use of the property. Their objective is to set a fair and equitable value on all property appealed to them and to assure that the property is properly classified.
The State Board of Equalization (SBOE) consists of forty-one members. Twenty-one are appointed by the Governor (a Chairman, ten members from Maricopa County and ten from Pima County). These members serve five-year terms. Members appointed by the Governor hear and decide both centrally valued property and locally assessed property. Property valued by the Department of Revenue is referred to as centrally valued (CV) property. Property valued by the local assessors' office is referred to as locally assessed.
The remaining twenty members are appointed by the Maricopa and Pima County Boards of Supervisors (two by each Supervisor). They serve terms concurrent with the appointing Supervisors and at the Supervisors' pleasure. These "county appointed" members only hear locally assessed property.
Members must have "work experience and other qualifications" in property valuation, appeals, appraisal or condemnation. A member of the Board cannot hold any other state or local public office that interacts with this Board.
The Board meets as necessary to hear and decide property owners' appeals of property valuations set by the Pima and Maricopa County Assessors and the Department of Revenue. The Chairman's position is full-time. Complete information can be obtained by reading Arizona Revised Statutes (A.R.S.) ยง 42-16151 et.al.
read more
Subscribers to LegiStorm Pro see the full address information for Arizona Board of Equalization.
Click here to see more LegiStorm Pro benefits and subscribe, or
log in
to your Pro account.
