Arizona Laws 12-165. Venue; change of judge
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A. All actions involving disputes arising under the jurisdiction of the tax court shall be brought in the superior court in Maricopa county.
Terms Used In Arizona Laws 12-165
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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. Except for actions that involve disputes about taxes arising under title 42, chapters 11 through 16, an action involving a tax, impost or assessment that is filed in another county shall be transferred to the tax court.
C. A change of judge in the tax court shall be granted only for cause as prescribed in section 12-409. If a party to an action described by section 12-163, subsection B, exercises its right to a change of judge, the action shall not be reassigned to the tax court.