§ 27.4.4 TWO TYPES OF DE NOVO PROCEEDINGS.

JurisdictionArizona

§ 27.4.4 Two Types of De Novo Proceedings. All proceedings brought in the tax court are "original, independent proceedings" that "shall be tried de novo." A.R.S. § 12-168(A). If the action is an appeal from an agency determination, then the tax court proceeding "shall be an original proceeding in the nature of a suit to set aside the order or determination." A.R.S. § 12-168(B). The tax appeal provisions of Title 42 similarly provide that in the case of an appeal to the tax court from a decision of the...

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