Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 12. Courts and Civil Proceedings |
Chapter 1. COURTS OF RECORD |
Article 4. Tax Court |
Sec 12-161. Definition of tax court
Latest version.
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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.