§ 12-171 – Publication of decisions
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.
§ 12-161 – 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 […]