§ 27.4.3.1 ANSWERING IN THE TAX COURT.

• Jurisdiction: Arizona

§ 27.4.3.1 Answering In the Tax Court. State ex rel. Dep't of Revenue v. Golder, 123 Ariz. 504, 600 P.2d 1136 (App. 1979), interpreted former A.R.S. §§ 42-151 and 42-152 as not requiring an answer to a notice of appeal filed to review a decision of the state board. The holding in Golder has been abrogated by subsequent legislation. A.R.S. § 12-166 provides that tax court proceedings are governed by the rules of civil procedure, and A.R.S. § 12-168 states that tax court proceedings are original and de novo....