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 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 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 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 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 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 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 […]
12-168. Proceedings A. Proceedings before the court are original, independent proceedings and shall be tried de novo. B. If an action is an appeal from an order or determination of an administrative agency, the action shall be an original proceeding in the nature of a suit to set aside the order or determination.
12-169. Rules of procedure; reporting A. The superior court in Maricopa county may adopt rules of procedure and practice for the tax court if supplemental rules to the existing rules of civil procedure for the superior court and the uniform rules of practice of the superior court are needed to simplify procedures and pleadings in […]
12-170. Decisions; judgment; appeal A. The tax court, except when it is sitting as a small claims tax court, shall render its decision in writing and, on its own motion or at the request of a party, include a concise statement of the facts found and the conclusions of law reached by the court. B. […]
12-171. Publication of decisions Decisions of the tax court that the court finds are of general public interest, other than decisions relating to ad valorem property tax, shall be published and distributed in the same manner as provided for the publication and distribution of the opinions of the supreme court.
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 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 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 […]
