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Arizona Revised Statutes Title 42. Taxation § 42-16102. County board of equalization

Current as of January 01, 2025 | Updated by Findlaw Staff

A. In each county with a population of less than five hundred thousand persons according to the most recent United States decennial census, the board of supervisors constitutes a county board of equalization. The clerk of the board of supervisors shall serve as the clerk of the board of equalization.

B. A county board of equalization shall not be established in any county with a population of five hundred thousand persons or more.

C. The board of supervisors, by a majority vote, may contract with the state board of equalization to review and hold hearings and make decisions on petitions filed under § 42-16105.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-16102. County board of equalization - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-16102/

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