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Code · Arizona · Title 42 — Public Utilities and Carriers and Energy Programs

42-16102. County board of equalization

104 words·~1 min read·/az/title-42/42-16102

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

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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