Arizona Administrative Code (Last Updated: November 17, 2016) |
Title 15. REVENUE |
Chapter 12. DEPARTMENT OF REVENUE PROPERTY TAX OVERSIGHT COMMISSION |
Article 3. HEARING AND APPEAL PROCEDURE |
Section R15-12-303. Grounds for Petition
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A. Objections to notices of violation shall be limited to disputing the factual findings and conclusions of law of the Commis- sion.
B. The Commission shall refuse all petitions not based on a dis- pute of its factual findings or conclusions of law. Financial impacts on the political subdivision shall not be considered by the Commission in its decision-making.
Historical Note
Adopted effective September 14, 1990 (Supp. 90-3).