- 1. “Appellant,” unless otherwise noted, means a taxpayer or the representative of a taxpayer, or other person or entity directly interested who is legally entitled to initiate proceedings before the Board.
- 2. “Board” means the State Board of Tax Appeals.
- 3. “Clerk” means the Clerk appointed by the Board to carry out the duties established by A.R.S. § 42-1252.
- 4. “Commission” means the Municipal Tax Code Commission.
- 5. “Day” means a calendar day. If the last day for filing a document under the provisions of this Article falls on a Saturday, Sunday, or legal holiday, the document is considered timely if filed on the following business day.
- 6. “Department” means the Arizona Department of Revenue.
- 7. “Hearing Officer” means a person appointed by the Board to take oral testimony and other evidence, make recommendations, and carry out the duties of the Board established by A.R.S. § 42-1252.
- 8. “Memorandum” means a document that supports a party’s position.
- 9. “Notice of appeal” means a written request for correction or redetermination, including all applicable attachments.
- 10. “Notice of determination” means a written notification of a final decision or order issued by the Department or any other governmental entity from which an appeal to the Board may be taken.
- 11. “OAH” means Office of Administrative Hearings as established by A.R.S. § 41-1092.01.
- 12. “Quorum” means two members of the Board.
- 13. “Supporting authorities” means cases and authorities cited and relied on by a party.
For purposes of this Article:
Historical Note
Adopted effective December 30, 1974 (Supp. 75-1). Amended effective January 7, 1977 (Supp. 77-1). Amended effective August 27, 1980 (Supp. 80-4). Section repealed; new Section made by final rulemaking at 8 A.A.R. 836, effective February 7, 2002 (Supp. 02-1).