§ 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 […]
§ 12-168 – Proceedings
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.