Arizona Laws 12-164. Qualifications and assignment of tax judge; qualifications and appointments of judges pro tempore and commissioners assigned to the tax court
A. A judge of the tax court shall be a superior court judge who has been duly selected as provided by law and assigned to the tax court by the presiding judge of the superior court in Maricopa county.
Terms Used In Arizona Laws 12-164
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- 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
B. In addition to the qualifications prescribed by law for a superior court judge, a judge of the tax court shall demonstrate a willingness to specialize in tax cases and a willingness to serve as a tax judge for at least two years or the remainder of his current term of office, whichever is less.
C. In addition to the qualifications set forth in section 12-142, a judge pro tempore appointed to serve in the tax court by the chief justice of the supreme court pursuant to section 12-141 shall qualify under minimum standards of experience and education in tax law established by the supreme court.
D. In addition to the qualifications set forth in section 12-211, a court commissioner appointed to serve in the tax court by the presiding judge of Maricopa county pursuant to section 12-213 shall qualify under minimum standards of experience and education in tax law established by the supreme court.