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.
Arizona Legal Code
§ 42.16107
Source: https://www.azleg.gov/ars/42/16107.htm· Version 2026