Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2025 | Updated by Findlaw Staff
A. The state board of equalization consists of:
1. Ten members who are appointed by the board of supervisors of each county with a population of more than five hundred thousand persons according to the most recent United States decennial census.
2. Ten members who are appointed by the governor from each county with a population of more than five hundred thousand persons according to the most recent United States decennial census.
3. An additional member who is appointed by the governor, who is designated as chairman and who serves in a full-time capacity.
B. Other than the chairman, members of the state board of equalization shall be selected on the basis of their work experience and other qualifications in at least one of the following categories:
1. Experience in at least three of the preceding eight years in property valuation, property tax appeals or appraising real property.
2. A certified general appraiser under § 32-3612.
3. A property valuation hearing officer or member of the state board of equalization, or any predecessor to the board, for at least three of the preceding eight years.
4. A member of the state bar of Arizona with at least three years of experience in property valuation or condemnation practice.
5. Experience in at least three of the preceding eight years as a real estate broker.
C. Members who are appointed by the county board of supervisors serve at the pleasure of the county board for terms that expire at the same time as the elective term of the county supervisors. Members who are appointed by the governor serve a term of five years. Members may be reappointed.
D. Except as provided in § 42-16154, subsection A, members of the state board are eligible to receive:
1. Not more than three hundred dollars per day for time spent in performing official duties, prorated for partial days spent on official duty.
2. Reimbursement for travel and other expenses as provided by law for other state officers.
E. Members who are appointed by a county shall be paid by the county. Members who are appointed by the governor shall be paid by the state.
F. A member of the state board of equalization shall not:
1. Hold any other public office under the laws of this state or a political subdivision of this state except a position on a board or commission that does not regularly interact with the state board of equalization.
2. Be a candidate for an elective office under the laws of this or any other state.
3. Hold any position of trust nor provide or engage in any occupation or business that would conflict with the duties of a member of the board.
4. Other than the chairman, have been employed by a county assessor or county attorney or by the department of revenue or the department of law within two years before appointment.
G. The governor may remove any member of the state board who was not appointed by a county board of supervisors for any of the following reasons:
1. Cause.
2. Failure to carry out the duties and responsibilities of the position.
3. Failure to follow the rules of the board.
4. Failure to follow the directions of the chairman as provided by law.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-16153. Members - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-16153/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)