Arizona § 42-16107 - Evidence; basis for decision
Full text of Arizona Arizona Revised Statutes § 42-16107 — Evidence; basis for decision, with citation guidance and answers to common questions.
§ 42-16107. Evidence; basis for decision
A. The decision shall be based on evidence presented by parties attending the hearing.
B. The county board shall consider the valuation or legal classification fixed by the assessor on similar property that is similarly situated.
C. The evidence permitted in an appeal relating to a petition based on the income approach to value is limited to the income and expense data filed with the petition, the testimony of the petitioner and any witnesses presented on the petitioner's behalf, and evidence presented by the assessor and the department.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-16107
What does Arizona Revised Statutes § 42-16107 cover?
Section 42-16107 ("Evidence; basis for decision") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-16107?
A common citation format is "Arizona Revised Statutes § 42-16107" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-16107 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.