A.R.S. § 42-16102: County board of equalization

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.