Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · Arizona · Title 37 — Public Finance

37-905. Appeal of commissioner's decision; board of review; procedures; decision; further appeal

302 words·~1 min read·/az/title-37/37-905

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A. Any person who is aggrieved by a decision of the commissioner made pursuant to this chapter may appeal to the board by letter within thirty days after the date of the decision from which the appeal is taken.
B. To have the effect of commencing an appeal as provided for in subsection A, a letter is required to:
1. Identify the decision from which the appeal is taken.
2. State legal grounds for the appeal.
3. List facts to support the grounds for the appeal.
4. Provide any other information specified by the board.
C. Upon receipt of the letter of appeal, the board may:
1. Order the appeal dismissed if it appears to lack merit.
2. Set a date for a hearing on the appeal not more than forty-five days nor less than fifteen days after receipt of the letter of appeal. The board shall notify the commissioner and the person appealing of the date, time and place of the hearing. The board shall conduct the hearing in an informal manner.
D. At the hearing the commissioner or his representative shall present the facts and reasons for reaching the decision being appealed. The person appealing or his representative may present facts and reasons supporting the appeal. If the person appealing or his representative is not present, the board may consider the information set forth in the letter of appeal.
E. After the hearing, if held, the board may dismiss the appeal or take any other action which the board finds to be reasonable and proper. The board shall issue its order as soon as practicable after conducting the hearing.
F. The order of the board under this section is a final decision in a contested case and is subject to judicial review pursuant to title 41, chapter 6, article 10.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.