Arizona Statutes
§ 12-161 — Definition of tax court
Arizona § 12-161
This text of Arizona § 12-161 (Definition of tax court) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ariz. Rev. Stat. Ann. § 12-161 (2026).
Text
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.
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Related
Estate of Bohn v. Waddell
848 P.2d 324 (Court of Appeals of Arizona, 1992)
Maricopa County v. Arizona Tax Court
781 P.2d 41 (Court of Appeals of Arizona, 1989)
U S West Communications, Inc. v. Arizona Department of Revenue
14 P.3d 292 (Arizona Supreme Court, 2000)
Rowe International, Inc. v. Arizona Department of Revenue
796 P.2d 924 (Court of Appeals of Arizona, 1990)
Ryder Truck Rental, Inc. v. City of Phoenix
880 P.2d 1083 (Court of Appeals of Arizona, 1993)
State ex rel. Arizona Department of Revenue v. Care Construction Corp.
802 P.2d 445 (Court of Appeals of Arizona, 1990)
Nearby Sections
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State aid to the courts fund§ 12-102.03
Local courts assistance fund§ 12-103
Seal§ 12-104
Affixing of seal§ 12-105
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Publication of opinionsCite This Page — Counsel Stack
Bluebook (online)
Arizona § 12-161, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/12-161.