NUMBER OF COPIES OF EVIDENCE TO BRING TO THE HEARING

1. Owner-occupied legal class 3 or another legal classification with a full-cash-value less than $3 million

   Three (3) copies of any evidence to be distributed as follows;

• 1 copy to the opposing party
• 1 copy to the Board/Hearing Officer(s)
• 1 copy to be retained/reference by you

2. All other properties not listed in section referenced in number 1 above and not valued by the Department of Revenue

   Five (5) copies of any evidence to be distributed as follows;

• 1 copy to the opposing party
• 3 copies to the Board/Hearing Officers
• 1 copy to be retained/reference by you

3. CENTRALLY VALUED PROPERTY

For property valued or classified by the Department under A.R.S. § 42-16158 at least 5-business days before the scheduled hearing, the petitioner and respondent shall deliver evidence to the respective parties as follows:
The petitioner shall submit one copy of the evidence to the Department, and four copies to the SBOE;
The Department shall submit one copy of evidence regarding the property valuation or classification to the petitioner and five copies to the SBOE.