Rule 15 Appeals

If you lose your case in Arizona Tax Court and you think the decision was wrong, you have the right to appeal. An appeal means you ask a higher court to review the decision.

To file an appeal, you follow the same rules that apply to most civil court appeals in Arizona. These rules are called the Arizona Rules of Civil Appellate Procedure, or ARCAP. You should look up those rules carefully, because they include strict deadlines and specific steps you must follow.