§ 27.4.1 TAX COURT JURISDICTION AND VENUE.
| Jurisdiction | Arizona |
§ 27.4.1 Tax Court Jurisdiction and Venue. The tax court, sitting in Maricopa County, is intended to exercise "the original jurisdiction of the superior court over cases of equity and at law which involve the legality of any tax, impost or assessment." A.R.S. § 12-161(A). With respect to property taxes, such actions "may be filed in either the tax court or the superior court." A.R.S. § 12-163(B). The tax court has statewide venue. Accordingly, all actions involving tax disputes other than property tax...
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