Arizona Statutes

§ 12-168 — Proceedings

Arizona·Title 12 Arizona Revised Statutes·Ch. 1 COURTS OF RECORD·Art. 4 Tax Court
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.

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