TITLE 16.  TAX APPEALS
CHAPTER 2.  STATE BOARD OF TAX APPEALS, DIVISION ONE
(PROPERTY VALUATION)
(Authority: A.R.S. § 42-141 et seq.)
ARTICLE 1.  GENERAL PROVISIONS
Section
R16-2-101.	Definitions
R16-2-102.	Repealed
R16-2-103.	Appeal Forms and Filing Procedures
R16-2-104.	Rules of Evidence
R16-2-105.	Motions and Pleadings
R16-2-106.	Proof of Service by the Assessor or the Department
R16-2-107.	Subpoenas
R16-2-108.	On-the-Record Hearing
R16-2-109.	Transcripts and Records of Proceedings
R16-2-110.	Order of Hearing Procedure
R16-2-111.	Testimony under Oath
R16-2-112.	Request for Additional Information
R16-2-113.	Withdrawals
R16-2-114.	Decisions of the Board
R16-2-115.	Repealed
R16-2-116.	Repealed
R16-2-117.	Repealed
R16-2-118.	Repealed
R16-2-119.	Repealed
R16-2-120.	Repealed
R16-2-121.	Representation before Division One
R16-2-122.	Repealed
ARTICLE 2.  REPEALED
Article 2 consisting of Sections R16-2-200 through R16-2-209 repealed effective April 16, 1986 (Supp. 86-2).
Article 2 consisting of Sections R16-2-200 through R16-2-209 adopted effective January 16, 1975 (Supp. 75-1).
ARTICLE 1.  GENERAL PROVISIONS
R16-2-101.	Definitions
In this Article, unless the context otherwise requires:
1.	"Appeal" means petition.
2.	"Appealed property" means the property which is the subject of the appeal.
3.	"Assessor" means the county assessor of the county where the property is located.
4.	"Board" means any panel of Division One of the State Board of Tax Appeals.
5.	"Clerk" means the Clerk of the Board, Division One.
6.	"Department" means the Department of Revenue.
7.	"Hearing officer" means a person appointed by the Board to take oral testimony and make recommendations to the Board.
8.	"On the Record" means a hearing where evidence is reviewed by the Board without oral testimony.
9.	"Petitioner" means the person or entity who qualifies to file the appeal and appear before the Board. Petitioner includes an individual, firm, partnership, joint venture, association, corporation, estate, or trust which owns, controls or possesses the appealed property, a county assessor, the Department of Revenue or an authorized employee of either.
10.	"Proof of Service" of notice of appeal means a verifiable delivery such as personal delivery or registered or certified mailing to the last known address of every other party or to the attorney representing such party.
Historical Note
Adopted effective January 16, 1975 (Supp. 75-1). Former Section R16-2-100 renumbered and amended as Section R16-2-101 effective April 10, 1984 (Supp. 84-2). Amended subsection (C) effective April 16, 1986 (Supp. 86-2). Section R16-2-101 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).
R16-2-102.	Repealed
Historical Note
Former Rule 1. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-101 renumbered and amended as Section R16-2-102 effective April 10, 1984 (Supp. 84-2). Section R16-2-102 repealed effective May 27, 1992 (Supp. 92-2).
R16-2-103.	Appeal Forms and Filing Procedures
A.	All appeals and other pleadings filed with the Board shall be typewritten or legibly written.
B.	All appeals filed with the Board shall comply with statutory requirements.
C.	All appeals filed pursuant to Arizona Revised Statutes ("A.R.S.") § 42-245(A) and 42-606(B) shall be on the form DOR 82130 (REVISED 9/91), incorporated herein by reference and on file with the Office of the Secretary of State and shall include the decision of the Board of Equalization signed by the owner or his attorney. This rule does not include any later amendments or additions of the forms herein referenced. (DOR 82130 forms may be obtained from the Department or your local Assessor's office.)
D.	All appeals filed pursuant to A.R.S. § 42-243(A), 42-405(C) or 42-245(C) shall be on the Board's form TA-220, on file with the Secretary of State's Office, and shall include the decision of the County Board. The Board's appeal forms shall include the property owner's name and address, the parcel identification number or roll number of the property appealed, an attached list of all property under appeal if more than one parcel or roll number is appealed with one form, the noticed value and classification of the property appealed, the owner's opinion of value or classification of the property appealed and substantial information to justify the owner's opinion, the Assessor's decision of valuation and classification, the owner's signature or the signature of the owner's attorney. Failure to comply with this rule may result in the appeal being refused by the Clerk.
E.	In all appeals of property which is valued by the Department, the petitioner shall submit the Board's appeal form TA-200, on file with the Secretary of State's Office. The Board's appeal forms shall include the property tax number of the property appealed, the name and address as listed on the tax roll, a description of the property use, the petitioner's opinion of value or classification of the property appealed and a basis for the appeal, the Department's decision of value and the date of decision, an indication of the authority under which the appeal was filed, and the signature of an authorized representative or attorney. Failure to comply with this rule may result in the appeal being refused by the Clerk.
F.	The Clerk shall promptly notify a petitioner of the reasons for refusal of an appeal.
G.	An appeal is deemed filed either:
1.	On the date the appeal is received by the Board, or
2.	As of the date the appeal is postmarked by the United States Postal Service,
whichever is earlier.
Historical Note
Former Rule 2. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-102 renumbered and amended as Section R16-2-103 effective April 10, 1984 (Supp. 84-2). Section R16-2-103 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).
R16-2-104.	Rules of Evidence
A.	To present evidence of the income approach to value for property valued by the Assessor, the petitioner shall complete and file the appropriate Income and Expense Statement on a form DOR 82300 (REVISED 11/91), incorporated herein by reference and on file with the Office of the Secretary of State. (DOR 82130 forms may be obtained from the Department or your local Assessor's office.) The statement shall be filed with the Clerk no later than five working days prior to the hearing. This rule does not include any later amendments or additions of the forms herein referenced.
B.	To present exhibits at hearings of property valued by the Department, all parties shall first submit those exhibits to the Clerk and to the opposing party or their counsel no later than three working days prior to the hearing.
C.	Reproductions shall be admitted in evidence or substituted in place of the original documents upon a proper showing of foundation.
D.	The rules of evidence shall not be strictly enforced and any evidence that is relevant may be allowed.
Historical Note
Former Rule 3. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-103 renumbered and amended as R16-2-104 effective April 10, 1984 (Supp. 84-2). Amended paragraph (1) effective April 16, 1986 (Supp. 86-2). Section R16-2-104 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).
R16-2-105.	Motions and Pleadings
Every pleading or motion filed by a party, subsequent to the original appeal, shall be served by such party on every other party to the action. Any subsequent pleading or motion shall comply with Proof of Service.
Historical Note
Former Rule 4. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-104 renumbered and amended as R16-2-105 effective April 10, 1984 (Supp. 84-2). Section R16-2-105 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).
R16-2-106.	Proof of Service by the Assessor or the Department
When the Department or the Assessor is the petitioner, Proof of Service of the appeal on the respondent or his/her attorney shall be filed with the Board prior to the hearing. Failure to comply with this rule may result in the Board dismissing the action.
Historical Note
Former Rule. Amended effective January 16, 1975 (Supp. 75-1). Amended effective May 6, 1977 (Supp. 77-3). Former Section R16-2-105 renumbered and amended as Section R16-2-106 effective April 10, 1984 (Supp. 84-2). Amended as an emergency effective May 21, 1985, pursuant to A.R.S. § 41-1003, valid for only 90 days (Supp. 85-3). Amended subsection (A) effective April 16, 1986 (Supp. 86-2). Section R16-2-106 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).
R16-2-107.	Subpoenas
A.	Upon request by any party to a proceeding before the Board, or by motion of the Board, the presiding member of the Board may issue subpoenas for the attendance of witnesses, for the production of books, records, documents and other evidence as may be required. Except where the subpoena is issued at the Board's request, a subpoena shall be served on behalf of and at the expense of the person requesting it.
B.	Such subpoenas shall command the designated witness to appear and testify or to produce records at a specified time and place.
C.	Subpoenas shall be served by the requesting party no later than five working days prior to the time specified for the production of records or witnesses.
Historical Note
Former Rule 6. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-106 renumbered without change as Section R16-2-107 effective April 10, 1984 (Supp. 84-2). Section R16-2-107 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).
R16-2-108.	On-the-Record Hearing
The parties may stipulate an appeal be heard On-the-Record or the Board may order a hearing On-the-Record if no objection is made by any party within ten calendar days after notice by the Board.
Historical Note
Former Rule 7. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-107 renumbered and amended as Section R16-2-108 effective April 10, 1984 (Supp. 84-2). Section R16-2-108 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).
R16-2-109.	Transcripts and Records of Proceedings
Any party may employ, at his/her own expense, a court reporter or may utilize a recording device to record the proceedings.
Historical Note 
Former Rule 8. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-108 renumbered and amended as Section R16-2-109 effective April 10, 1984 (Supp. 84-2). Section R16-2-109 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).
R16-2-110.	Order of Hearing Procedure
The order of hearing procedure before the Board shall be as follows:
1.	Opening statements, if requested by the presiding member of the Board or the hearing officer.
2.	Presentation of testimony and evidence by the petitioner.
3.	Presentation of testimony and evidence by the respondent.
4.	Presentation of testimony and evidence by other parties to the proceeding.
5.	Final arguments, if requested by the presiding member of the Board or the hearing officer.
Historical Note
Former Rule 9. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-109 renumbered and amended as Section R16-2-110 effective April 10, 1984 (Supp. 84-2). Amended effective April 16, 1986 (Supp. 86-2). Section R16-2-110 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).
R16-2-111.	Testimony under Oath
All testimony in proceedings before the Board shall be given under oath or by affirmation.
Historical Note
Former Rule 10. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-110 renumbered and amended as Section R16-2-111 effective April 10, 1984 (Supp. 84-2). Section R16-2-111 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).
R16-2-112.	Request for Additional Information
The Board, or a hearing officer, may request any party to a proceeding to furnish information in their possession or control as the Board or hearing officer deems necessary.
Historical Note
Former Rule 11. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-111 renumbered as Section R16-2-112 effective April 10, 1984 (Supp. 84-2). Section R16-2-112 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).
R16-2-113.	Withdrawals
The Board shall allow the withdrawal of an appeal at any time prior to the conclusion of the hearing if there is no objection to the request for withdrawal. If there is an objection, the Board may in its discretion allow the withdrawal.
Historical Note
Former Rule 12. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-112 renumbered and amended as Section R16-2-113 effective April 10, 1984 (Supp. 84-2). Section R16-2-113 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).
R16-2-114.	Decision of the Board
All decision of the Board shall include:
1.	The Board's docket number,
2.	The Assessor's parcel identification number or roll number,
3.	The Board's decisions with respect to property valuation and classification,
4.	Other matters properly before the Board.
Historical Note
Former Rule 13. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-113 renumbered as Section R16-2-114 effective April 10, 1984 (Supp. 84-2). Section R16-2-114 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).
R16-2-115.	Repealed
Historical Note
Former Rule 14. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-114 renumbered and amended as Section R16-2-115 effective April 10, 1984 (Supp. 84-2). Repealed effective May 27, 1992 (Supp. 92-2).
R16-2-116.	Repealed
Historical Note
Former Rule 15. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-115 renumbered as Section R16-2-116 effective April 10, 1984 (Supp. 84-2). Repealed effective May 27, 1992 (Supp. 92-2).
R16-2-117.	Repealed
Historical Note
Former Rule 16. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-116 renumbered and amended as Section R16-2-117 effective April 10, 1984 (Supp. 84-2).
R16-2-118.	Repealed
Historical Note
Former Rule 17. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-117 renumbered and amended as Section R16-2-118 effective April 10, 1984 (Supp. 84-2). Repealed effective May 27, 1992 (Supp. 92-2).
R16-2-119.	Repealed
Historical Note
Former Rule 18. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-118 renumbered and amended as Section R16-2-119 effective April 10, 1984 (Supp. 84-2). Repealed effective May 27, 1992 (Supp. 92-2).
R16-2-120.	Repealed
Historical Note
Former Rule 19. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-119 renumbered and amended as Section R16-2-120 effective April 10, 1984 (Supp. 84-2). Repealed effective May 27, 1992 (Supp. 92-2).
R16-2-121.	Representation before Division One
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:
1.	Any person representing:
a.	An individual or family interest.
b.	A partnership of which he is a partner.
c.	A corporation of which he is an officer or an employee duly authorized to appear.
2.	Practicing attorneys.
Historical Note
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).
R16-2-122.	Repealed
Historical Note
Former Rule 21. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-121 renumbered and amended as Section R16-2-122 effective April 10, 1984 (Supp. 84-2). Repealed effective May 27, 1992 (Supp. 92-2).
ARTICLE 2.  REPEALED
R16-2-200.	Repealed
Historical Note
Adopted effective January 16, 1975 (Supp. 75-2). Repealed effective April 16, 1986 (Supp. 86-2).
R16-2-201.	Repealed
Historical Note
Amended effective January 16, 1975 (Supp. 75-1). Repealed effective April 16, 1986 (Supp. 86-2).
R16-2-202.	Repealed
Historical Note
Amended effective January 16, 1975 (Supp. 75-1). Repealed effective April 16, 1986 (Supp. 86-2).
R16-2-203.	Repealed
Historical Note
Amended effective January 16, 1975 (Supp. 75-1). Repealed effective April 16, 1986 (Supp. 86-2).
R16-2-204.	Repealed
Historical Note
Amended effective January 16, 1975 (Supp. 75-1). Repealed effective April 16, 1986 (Supp. 86-2).
R16-2-205.	Repealed
Historical Note
Amended effective January 16, 1975 (Supp. 75-1). Repealed effective April 16, 1986 (Supp. 86-2).
R16-2-206.	Repealed
Historical Note
Amended effective January 16, 1975 (Supp. 75-1). Repealed effective April 16, 1986 (Supp. 86-2).
R16-2-207.	Repealed
Historical Note
Amended effective January 16, 1975 (Supp. 75-1). Repealed effective April 16, 1986 (Supp. 86-2).
R16-2-208.	Repealed
Historical Note
Amended effective January 16, 1975 (Supp. 75-1). Repealed effective April 16, 1986 (Supp. 86-2).
R16-2-209.	Repealed
Historical Note
Amended effective January 16, 1975 (Supp. 75-1). Repealed effective April 16, 1986 (Supp. 86-2).