Arizona Board of Tax Appeals
Until recently, the Arizona Board of Tax Appeals was the final
level of administrative appeal for all state non-property tax disputes.
The Board has been regularly publishing its decisions for many years, and they
represent one of the best single sources of case law on Arizona tax issues in
existence. Recent legislation allows many appeals to bypass the Board, but
its caseload remains significant.
The Board releases its decisions a few times a month, and
summaries of the cases are under
Recent Board Decisions below. The
for the Board are found Title 16, A.A.C. R16-3-101 et seq.