2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-16102 County board of equalization

AZ Rev Stat § 42-16102 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-16102. County board of equalization

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 section 42-16105.

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