Arizona § 12-174 Hearing; representation; no appeal right

Arizona Statutes

§ 12-174 — Hearing; representation; no appeal right

Arizona § 12-174

Title 12Arizona Revised Statutes

Ch. 1COURTS OF RECORD

Art. 4Tax Court

This text of Arizona § 12-174 (Hearing; representation; no appeal right) 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. § 12-174 (2026).

Text

A.A small claims hearing shall be informal and the judge or commissioner may hear any testimony and receive any evidence necessary for a just and equitable determination of the case. All testimony shall be given under oath.

B.A party in a small claims case may appear on his own behalf or may be represented by an attorney licensed in this state or any other person the court allows to participate in the hearing.

C.The judgment in a small claims case in the tax court is conclusive on all parties and shall not be appealed. The judgment may include any orders necessary to effectuate the judgment but shall not be considered as judicial precedent or be given any effect in any other proceeding.

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A. A small claims hearing shall be informal and the judge or commissioner may hear any testimony and receive any evidence necessary for a just and equitable determination of the case. All testimony shall be given under oath.

B. A party in a small claims case may appear on his own behalf or may be represented by an attorney licensed in this state or any other person the court allows to participate in the hearing.

C. The judgment in a small claims case in the tax court is conclusive on all parties and shall not be appealed. The judgment may include any orders necessary to effectuate the judgment but shall not be considered as judicial precedent or be given any effect in any other proceeding.