Arizona § 12-162 Administration of the tax court; principal office; travel expenses; facilities; employees

Arizona Statutes

§ 12-162 — Administration of the tax court; principal office; travel expenses; facilities; employees

Arizona § 12-162

Title 12Arizona Revised Statutes

Ch. 1COURTS OF RECORD

Art. 4Tax Court

This text of Arizona § 12-162 (Administration of the tax court; principal office; travel expenses; facilities; employees) 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. § 12-162 (2026).

Text

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 is at the superior court in Maricopa county, which county shall fund the personnel and budget requirements of the principal office as determined by the presiding judge.

C.The tax court may hold hearings in any county seat to provide a reasonable opportunity for taxpayers to appear before the court. If the court holds hearings in any county other than the county in which the principal office is located, the travel and per diem expenses of the tax judge and tax court staff shall be paid by the county in which the tax court is sitting.

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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 is at the superior court in Maricopa county, which county shall fund the personnel and budget requirements of the principal office as determined by the presiding judge.

C. The tax court may hold hearings in any county seat to provide a reasonable opportunity for taxpayers to appear before the court. If the court holds hearings in any county other than the county in which the principal office is located, the travel and per diem expenses of the tax judge and tax court staff shall be paid by the county in which the tax court is sitting.

D. If holding court in any county other than the county in which the principal office is located, the county in which the tax court is sitting shall provide reasonable access to existing facilities for the hearing and trial of tax cases in accordance with section 12-130 and guidelines approved by the supreme court.

E. The clerk of the tax court shall be a deputy clerk of the superior court.