§ 27.4.4.2 "REGULAR" PROCEEDINGS IN THE TAX COURT.
| Jurisdiction | Arizona |
§ 27.4.4.2 "Regular" Proceedings In the Tax Court. Assuming no small claims election is made by the taxpayer, the proceeding will be similar to any other superior court action. The tax court "shall render its decision in writing," and if requested, "include a concise statement of the facts found and the conclusions of law reached by the court." A.R.S. § 12-170(A). A judgment of the tax court is final within 30 days after entry, unless a notice of appeal is filed with the clerk of the tax court. A.R.S. §...
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