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Arizona · Snapshot 2026-08-09 · Newer source version available

A.R.S. § 42-16164: Decisions

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Where this section sits in the code
  1. Title 42 Taxation

A. The hearing officer, board member or panel shall issue its decision at the conclusion of the hearing, except that in appropriate cases, the chairman of the state board may authorize the hearing to be continued for additional deliberation. The chairman of the state board may review any decision to ensure due process to all parties.

B. The board shall issue the decision in writing to each party and, in all cases, to the department by mail.

Collected 2026-09-04T00:49:56Z. Source file · JSON

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