Arizona Revised Statutes Title 12. Courts and Civil Proceedings § 12-172. Small claims procedures;  election;  judge

1. Disputes concerning the valuation or classification of property in which the property is class three property as described in § 42-12003 or in which the full cash value of all real or personal property does not exceed two million dollars.  If the case under this paragraph is based on the income approach to value, the taxpayer shall comply with § 42-16052 no later than ten business days before the hearing.

2. Disputes concerning all other taxes in which the amount of the taxes, interest at the time of assessment and penalties in dispute is less than five thousand dollars.