A. The tax court is under the administrative supervision of the presiding judge of the superior court in Maricopa county, who shall establish the personnel and budget requirements of the principal office of the court.

Terms Used In Arizona Laws 12-162

  • tax court: means the tax department of the superior court in Maricopa county when exercising the original jurisdiction of the superior court over cases of equity and at law which involve the legality of any tax, impost or assessment. See Arizona Laws 12-161
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.

B. The principal office of the tax court is at the superior court in Maricopa county, which county shall fund the personnel and budget requirements of the principal office as determined by the presiding judge.

C. The tax court may hold hearings in any county seat to provide a reasonable opportunity for taxpayers to appear before the court. If the court holds hearings in any county other than the county in which the principal office is located, the travel and per diem expenses of the tax judge and tax court staff shall be paid by the county in which the tax court is sitting.

D. If holding court in any county other than the county in which the principal office is located, the county in which the tax court is sitting shall provide reasonable access to existing facilities for the hearing and trial of tax cases in accordance with section 12-130 and guidelines approved by the supreme court.

E. The clerk of the tax court shall be a deputy clerk of the superior court.