The State Board of Equalization (SBOE) is required under A.R.S. § 42-16154(C) to make rules of procedure for hearings before the SBOE;

The members of the state board shall adopt administrative rules and rules of procedure for hearings before the board. The state board of equalization may adopt by reference judicial rules and rules of the state board of tax appeals to the extent that they apply to the proceedings of the state board of equalization. All hearings that are conducted before the state board, either by the board or a panel, a member or a hearing officer of the board, shall be conducted according to the rules.

Special Notes: (Please Call the State Board of Equalization for the Status of Its Rules)
In compliance with Arizona Revised Statutes (A.R.S.) The Board rules are under revision. Please refer to A.R.S. § 42-16151 el seq. for the authority for the Board.