§ 12-172 – Small claims procedures; election; judge
12-172. Small claims procedures; election; judge A. A taxpayer may elect to use simplified, small claims procedures in the following cases: 1. Disputes concerning the valuation or classification of property in which the property is class three property as described in section 42-12003 or in which the full cash value of all real or personal […]
§ 12-173 – Notice; dismissal; removal
12-173. Notice; dismissal; removal A. After the taxpayer makes an election to use small claims procedures, the applicable state or local taxing authority shall be notified and provided a copy of the complaint by mail by the clerk of the tax court and becomes a party to the small claims case after receiving the notice. […]
§ 12-174 – Hearing; representation; no appeal right
12-174. Hearing; representation; no appeal right A. A small claims hearing shall be informal and the judge or commissioner may hear any testimony and receive any evidence necessary for a just and equitable determination of the case. All testimony shall be given under oath. B. A party in a small claims case may appear on […]
§ 12-161 – Definition of tax court
12-161. Definition of tax court A. In this chapter, unless the context otherwise requires, " tax court" means the tax department of the superior court in Maricopa county when exercising the original jurisdiction of the superior court over cases of equity and at law which involve the legality of any tax, impost or assessment. B. […]
§ 12-162 – Administration of the tax court; principal office; travel expenses; facilities; employees
12-162. Administration of the tax court; principal office; travel expenses; facilities; employees A. The tax court is under the administrative supervision of the presiding judge of the superior court in Maricopa county, who shall establish the personnel and budget requirements of the principal office of the court. B. The principal office of the tax court […]
§ 12-163 – Assignment to tax court
12-163. Assignment to tax court A. Except as provided in subsection B of this section, if it appears from the pleadings or other pleadings filed with the superior court that an action involves the imposition, assessment or collection of a tax, including all questions of law and fact relating to disputes about taxes, or the […]
§ 12-164 – Qualifications and assignment of tax judge; qualifications and appointments of judges pro tempore and commissioners assigned to the tax court
12-164. Qualifications and assignment of tax judge; qualifications and appointments of judges pro tempore and commissioners assigned to the tax court A. A judge of the tax court shall be a superior court judge who has been duly selected as provided by law and assigned to the tax court by the presiding judge of the […]
§ 12-165 – Venue; change of judge
12-165. Venue; change of judge A. All actions involving disputes arising under the jurisdiction of the tax court shall be brought in the superior court in Maricopa county. B. Except for actions that involve disputes about taxes arising under title 42, chapters 11 through 16, an action involving a tax, impost or assessment that is […]
§ 12-166 – Commencement of proceedings
12-166. Commencement of proceedings Except as provided in this article, proceedings in the tax court shall be governed by the rules of civil procedure in the superior court.
§ 12-167 – Filing fees; filing by mail
12-167. Filing fees; filing by mail A. Except as provided in subsection B of this section, the filing and appearance fees in the tax court are the same as the statutory fees in the superior court and are subject to the same exemptions provided by law for this state or a county, city, town or […]