§ 27.4.3 INITIATING A TAX COURT PROCEEDING.

• Jurisdiction: Arizona

§ 27.4.3 Initiating A Tax Court Proceeding. An appeal to the tax court is initiated by filing a complaint in that court. See Suncor Dev. Co. v. Maricopa Ct.y, 163 Ariz. 403, 406, 788 P.2d 136, 139 (Tax 1990) ("a notice of appeal in a property tax appeal in the Tax Court is a complaint"). See Form 27:2. The statutes creating the tax court do not appear to include any independent grant of jurisdiction. Rather, authorization for an appeal, including specifically an appeal from an earlier agency review, usually must be derived from other statutes. Similarly, authorization for initiation of an independent action might derive from state common law or federal law. Those different statutes may themselves impose specific requirements for the review...