STATE BOARD OF EQUALIZATION REGULATIONS

 

TITLE 16. TAX APPEALS

CHAPTER 4. STATE BOARD OF EQUALIZATION

(Authority: A.R.S. 42-172.01 et seq.)

ARTICLE 1. GENERAL PROVISIONS

Section

R16-4-101. Definitions
R16-4-102. Appeal Forms and Filing Procedures
R16-4-103. Rules of Evidence
R16-4-104. Motions and Pleadings
R16-4-105. Proof of Service by the Assessor or the Department
R16-4-106. Subpoenas
R16-4-107. On-the-record Hearing
R16-4-108. Transcripts and Records of Proceedings
R16-4-109. Order of Hearing Procedure
R16-4-110. Testimony under Oath
R16-4-111. Request for Additional Information
R16-4-112. Withdrawals
R16-4-113. Decisions of the Board
Exhibit A. Petition for Review of Property Valued by the Department of Revenue
Exhibit B. Income and Expense Statement

ARTICLE 1. GENERAL PROVISIONS

R16-4-101. Definitions

In this Article, unless the context otherwise requires:

        1. "Appeal" means petition.

        2. "Appealed property" means the property which is the subject of the appeal.

        3. "Assessor" means the county assessor of the county where the property is located.

        4. "Board" means the Board of Equalization, or any Board Member, hearing officer or panel thereof authorized to act on behalf of the Board                pursuant to A.R.S. 42-172.01 or 42-172.02.

        5. "Chairman" means the Chairman of the Board of Equalization.

        6. "Department" means the Department of Revenue.

        7. "Hearing officer" means a person appointed by the Chairman to hear an appeal.

        8. "On the Record" means a hearing where evidence is reviewed by the Board without oral testimony.

        9. "Petitioner" means the person or entity who qualifies to file an appeal and appear before the Board.

        10. "SBOE" means Board of Equalization.

 

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for

a maximum of 180 days (Supp. 96-1).

R16-4-102. Appeal Forms and Filing Procedure

A. All appeals and other pleadings filed with the Board shall be typewritten or legibly written.

B. All appeals filed with the Board shall comply with statutory requirements.

C. All appeals filed pursuant to A.R.S. 42-221 shall be commenced by filing a copy of the form prescribed in that section that was filed with the assessor together with a copy of the assessor's decision.

D. All appeals filed pursuant to A.R.S. 42-606 shall be commenced by filing a copy of the form prescribed in A.R.S. 42-604 that was filed with the assessor.

E. All appeals filed pursuant to A.R.S. 42-179.03 shall be filed on the form prescribed in that section.

F. In all appeals of property which is valued by the Department the petitioner shall submit the Board's appeal form TA-200/84 attached as Exhibit A. (TA-200/84 forms may be obtained from the State Board of Equalization.)

G. An appeal is deemed filed either:

1. On the date the appeal is received by the Board; or

2. As of the date the appeal is postmarked by the United States Postal Service, whichever is earlier.

 

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for

a maximum of 180 days (Supp. 96-1).

R16-4-103. Rules of Evidence

A. To present evidence of the income approach to value for property valued by the Assessor, the petitioner shall complete and file the appropriate Income and Expense Statement on the form DOR 82300 (Revised 7/95) attached as Exhibit C. The statement shall be filed with the SBOE and the County Assessor no later than 5 working days prior to the hearing. (DOR 82300 forms may be obtained from the Department or your local Assessor's office.)

B. Reproductions shall be admitted in evidence or substituted in place of the original documents upon a proper showing of foundation.

C. The rules of evidence shall not be strictly enforced and any evidence that is relevant may be allowed.

D. To present exhibits at hearing of property valued by the Department, all parties shall first submit those exhibits to the SBOE and to the opposing party or their counsel no later than 3 working days prior to the hearing.

 

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for

a maximum of 180 days (Supp. 96-1).

R16-4-104. Motions and Pleadings

A. All motions or pleadings shall be served on all other parties with a proof of service.

B. The Chairman shall determine if a motion should be heard prior to a hearing, the Chairman may designate a Board Member or hearing officer or assign a panel to hear such a motion. The panel hearing the motion need not be the same panel hearing the appeal.

 

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for

a maximum of 180 days (Supp. 96-1).

R16-4-105. Proof of Service by the Assessor or the Department

When the Department or the Assessor is the petitioner, Proof of Service of the appeal on the respondent or his/her attorney shall be filed with the Board prior to the hearing.

 

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for

a maximum of 180 days (Supp. 96-1).

R16-4-106. Subpoenas

A. Upon request by any party to a proceeding before the Board, or by request of the Board, the Chairman of the Board may issue subpoenas for the attendance of witnesses, for the production of books, records, documents and other evidence as may be required. Except where the subpoena is issued at the Board's request, a subpoena shall be served on behalf of and at the expense of the person requesting it.

B. Such subpoenas shall command the designated witness to appear and testify or to produce records at a specific time and place.

C. Subpoenas shall be served by the requesting party no later than 5 working days prior to the time specified for the production of records or witnesses.

 

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for

a maximum of 180 days (Supp. 96-1).

R16-4-107. On-the-Record Hearing

The parties may stipulate an appeal be heard on-the-record.

 

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for

a maximum of 180 days (Supp. 96-1).

R16-4-108. Transcripts and Records of Proceedings

Any party may employ, at his/her own expense, a court reporter or may utilize a recording device to record the proceedings.

 

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for

a maximum of 180 days (Supp. 96-1).

R16-4-109. Order of Hearing Procedure

The order of hearing procedure before the Board shall be as follows:

        1. Opening statements, if requested by the Board.;

        2. Presentation of testimony and evidence by the petitioner;

        3. Presentation of testimony and evidence by the respondent;

        4. Presentation of testimony and evidence by other parties to the proceeding;

        5. Final arguments, if requested by the Board.

 

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for

a maximum of 180 days (Supp. 96-1).


R16-4-110. Testimony Under Oath

All testimony in proceedings before the Board shall be given under oath or by affirmation.

 

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for

a maximum of 180 days (Supp. 96-1).

R16-4-111. Request for Additional Information

The Board, or a hearing officer, may request any party to a proceeding to furnish information in their possession or control as the Board or hearing officer deems necessary.

 

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for

a maximum of 180 days (Supp. 96-1).

R16-4-112. Withdrawal

The Board shall allow the withdrawal of an appeal at any time prior to the conclusion of the hearing if there is no objection by a party or by the Board to the request for withdrawal. If there is an objection, the Board may in its discretion allow the withdrawal.

 

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for

a maximum of 180 days (Supp. 96-1).


R16-4-113. Decision of the Board

All decisions of the Board shall include:

        1. The Board's docket number;

        2. The Assessor's parcel identification number or roll number;

        3. The Board's decisions with respect to property valuation and classification;

        4. Other matters properly before the Board.

 

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for

a maximum of 180 days (Supp. 96-1).