12-161. Definition of tax court A. In this chapter, unless the context otherwise requires, ' 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. B. This court shall be known as the Arizona tax court.
Arizona Legal Code
§ 12.161
Source: https://www.azleg.gov/ars/12/00161.htm· Version 2026