{"data":{"id":"us-az/a.r.s.-42-16102","jurisdiction":"us-az","citation":"A.R.S. § 42-16102","heading":"County board of equalization","body":"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.\n\nB. A county board of equalization shall not be established in any county with a population of five hundred thousand persons or more.\n\nC. 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.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/16102.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"ff37c7d2f96db45ad81353df84737a52f68e0822851e3acd9704a06085ba4147","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-16101","next":"us-az/a.r.s.-42-16103"},"notice":"GroundRules: Original legal text. Not legal advice."}