Ariz. Admin. Code § R16-2-121
1. Any person representing:
The following persons are authorized to appear before Division One, State Board of Tax Appeals, during a hearing regarding property on which an appeal has been taken:
Former Rule 20. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-120 renumbered and amended as Section R16-2-121 effective April 10, 1984 (Supp. 84-2).