Arizona Revised Statutes Title 42. Taxation § 42-16103. Hearing officers

A. In fulfilling the responsibilities of the board of equalization, the board of supervisors, by a majority vote, may appoint a hearing officer to review petitions filed under § 42-16105.

B. An appointed hearing officer must meet the qualifications prescribed by the county board of equalization that at a minimum shall include experience in at least one of the following areas:

C. At least annually each hearing officer appointed pursuant to this section shall attend valuation review classes provided by the state board of equalization.