Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 12. Courts and Civil Proceedings |
Chapter 1. COURTS OF RECORD |
Article 4. Tax Court |
Sec 12-168. Proceedings
Latest version.
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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.