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 State 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 State 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 the appeal and appear before the Board.

10. "SBOE" means State Board of Equalization.

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R16-4-102. Appeal Forms and Filing Procedures

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

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

C. All appeals filed pursuant to A.R.S.§ 42-221 shall be filed 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 filed 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.


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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 a 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 five 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 three working days prior to the hearing.

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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.

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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.

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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 specified time and place.

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

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

The parties may stipulate an appeal be heard On-the-Record.

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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.

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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.

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R16-4-110. Testimony under Oath

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

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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.

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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.

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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.