Ariz. Rev. Stat. » Title 12
Arizona Revised Statutes

Ariz. Rev. Stat. § 12-161 (2026)

Definition of tax court

✓ current as of May 2026
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A. In this chapter, unless the context otherwise requires, "tax court" means the tax department of the superior court in Maricopa county when exercising the original jurisdiction of the superior court over cases of equity and at law which involve the legality of any tax, impost or assessment.

B. This court shall be known as the Arizona tax court.

Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 1989–2026 · leading case: Est. of Bohn v. Waddell, 848 P.2d 324 (Ariz. Ct. App. 1992).
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Est. of Bohn v. Waddell, 848 P.2d 324 (Ariz. Ct. App. 1992). · cites it 4× “The constitutional provision on which they rely provides in part: The superior court shall have original jurisdiction of: 2. Cases of equity and at law which involve the title to or possession of real property, or the legality of any tax, impost, assessment, toll or municipal…”
Maricopa Cnty. v. Arizona Tax Court, 781 P.2d 41 (Ariz. Ct. App. 1989). · cites it 2× “§ 42-246; A.R.S. § 12-161 et seq. As provided by A.”
U S West Commc'ns, Inc. v. Arizona Dep't of Revenue, 14 P.3d 292 (Ariz. 2000). · cites it 2× “The tax court, a department of the Superior Court in Maricopa County, is established by A.R.S. § 12-161 (1992) as the trial court that exercises original jurisdiction over cases involving the legality of any tax, impost, or assessment.”
Rowe Int'l, Inc. v. Arizona Dep't of Revenue, 796 P.2d 924 (Ariz. Ct. App. 1990). · cites it 2× “See A.R.S. § 12-161 et seq., added by Laws 1988, Ch.”
Ryder Truck Rental, Inc. v. City of Phoenix, 880 P.2d 1083 (Ariz. Ct. App. 1993). · cites it 2× “See A.R.S. §§ 12-161 through 174 (1992). The tax court denied the City’s motion to dismiss.”
Valencia v. Allen (Ariz. Ct. App. 2026). · cites it 6× “Given the jurisdiction of the Arizona Tax Court over cases that “involve the legality of any tax, impost or assessment,” A.R.S. § 12-161(A), and given that neither party had raised the 4 VALENCIA et al.”
State ex rel. Arizona Dep't of Revenue v. Care Constr. Corp., 802 P.2d 445 (Ariz. Ct. App. 1990). · cites it 2× “A.R.S. §§ 12-161 et seq.; 42-124. Care Construction contends that A.”
— Ariz. Rev. Stat. § 12-161(A) — 1 case
Valencia v. Allen (Ariz. Ct. App. 2026). “Given the jurisdiction of the Arizona Tax Court over cases that “involve the legality of any tax, impost or assessment,” A.R.S. § 12-161(A), and given that neither party had raised the 4 VALENCIA et al.”
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