12-161. Definition of tax court
59 words·~1 min read·
/az/title-12/12-161A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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. This court shall be known as the Arizona tax court.