Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 16. PROPERTY TAX APPEALS AND REVIEWS |
Article 4. State Board of Equalization |
Sec 42-16164. Decisions
Latest version.
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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.