A. Except as provided in subsection B of this section, if it appears from the pleadings
or other pleadings filed with the superior court that an action involves the imposition,
assessment or collection of a tax, including all questions of law and fact relating
to disputes about taxes, or the providing of tax decisions, arising under title 5,
chapter 1, 2, 3 or 4, 1 title 23, chapter 4 or 6 2 or title 20, 28, 42, 43 or 48, 3 or disputes between political subdivisions of this state regarding taxes, except
for criminal cases which involve any of the foregoing, the presiding judge of the
superior court shall assign the action to the tax court. Actions involving appeals to the superior court concerning taxes imposed or collected
by local jurisdictions shall also be assigned by the presiding judge to the tax court.
B. An action involving the imposition, assessment or collection of a tax, including
questions of law or fact relating to a dispute about taxes, arising under title 42,
chapters 11 through 16 4 may be filed in either the tax court or the superior court.
C. The supreme court shall adopt rules regarding the identification and assignment of
actions to the tax court including a requirement that any action involving matters
to be assigned to the tax court under subsection A of this section be identified as
a tax court matter at the time of filing, by captioning the pleading “in the Arizona
D. If any order not amounting to a judgment has been entered by the superior court prior
to assignment of the matter to the tax court, the tax court, on application of any
party or on its own motion within thirty days after the assignment, may reconsider
any order so entered.
Sections 5-101 et seq., 5-221 et seq., 5-301 et seq., 5-401 et seq.
Sections 23-601 et seq., 23-901 et seq.
Sections 20-101 et seq., 28-101 et seq., 42-1001 et seq., 43-101 et seq., 48-101
Sections 42-11001 et seq., 42-12001 et seq., 42-13001 et seq., 42-14001 et seq.,
42-15001 et seq., 42-16001 et seq.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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