A. The superior court in Maricopa county may adopt rules of procedure and practice for the tax court if supplemental rules to the existing rules of civil procedure for the superior court and the uniform rules of practice of the superior court are needed to simplify procedures and pleadings in the tax court. All rules of the tax court shall be approved by the supreme court.

Terms Used In Arizona Laws 12-169

  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • 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. All proceedings before the tax court, except small claims proceedings, shall be officially reported unless this requirement is waived by the parties with the consent of the tax judge.

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