1. 1. “Appeal” means petition.
2. 2. “Appealed property” means the property which is the subject of the appeal.
3. 3. “Assessor” means the county assessor of the county where the property is located.
4. 4. “Board” means the 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. 5. “Chairman” means the Chairman of the Board of Equal­ization.
6. 6. “Department” means the Department of Revenue.
7. 7. “Hearing officer” means a person appointed by the Chair­man to hear an appeal.
8. 8. “On-the Record” means a hearing where evidence is reviewed by the Board without oral testimony.
9. 9. Petitioner means the person or entity who qualifies to file the appeal and appear before the Board.
10. 10. “SBOE” means Board of Equalization.

In this Article, unless the context otherwise requires:

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for a maximum of 180 days (Supp. 96-1).