Arizona § 12-172 Small claims procedures; election; judge

Arizona Statutes

§ 12-172 — Small claims procedures; election; judge

Arizona § 12-172

Title 12Arizona Revised Statutes

Ch. 1COURTS OF RECORD

Art. 4Tax Court

This text of Arizona § 12-172 (Small claims procedures; election; judge) 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. § 12-172 (2026).

Text

A.A taxpayer may elect to use simplified, small claims procedures in the following cases:

1.Disputes concerning the valuation or classification of property in which the property is class three property as described in section 42-12003 or in which the full cash value of all real or personal property does not exceed two million dollars. If the case under this paragraph is based on the income approach to value, the taxpayer shall comply with section 42-16052 no later than ten business days before the hearing.

2.Disputes concerning all other taxes in which the amount of the taxes, interest at the time of assessment and penalties in dispute is less than five thousand dollars.

B.A taxpayer elects to use small claims procedures by indicating in the caption of the complaint that the matter

Free access — add to your briefcase to read the full text and ask questions with AI

A. A taxpayer may elect to use simplified, small claims procedures in the following cases:

1. Disputes concerning the valuation or classification of property in which the property is class three property as described in section 42-12003 or in which the full cash value of all real or personal property does not exceed two million dollars. If the case under this paragraph is based on the income approach to value, the taxpayer shall comply with section 42-16052 no later than ten business days before the hearing.

2. Disputes concerning all other taxes in which the amount of the taxes, interest at the time of assessment and penalties in dispute is less than five thousand dollars.

B. A taxpayer elects to use small claims procedures by indicating in the caption of the complaint that the matter is a small claims procedure in the tax court.

C. The judge or a commissioner of the tax court shall hear small claims cases.