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Ariz. Tax Ct. R.P. 1

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Rule 1 Arizona Tax Court

Part I. General Provisions

Rule Text

The Arizona Tax Court (“Tax Court”) is the Tax Department of the Superior Court in Maricopa County. The Tax Court exercises original jurisdiction over cases throughout Arizona involving any tax, impost, or assessment. The Tax Court may hold hearings or trials in other counties as provided in Rule 11.

Amendment history: Added Dec. 3, 2024, effective July 1, 2025. See generally Arizona Revised Statutes Title 12, Chapter 1, Article 4, and specifically A.R.S. §§ 12-161 and 12-162(C).

Rule 1 Arizona Tax Court

Rule Text

Plain-English Summary (for reference only — not a substitute for the rule text above)

Committee Notes

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