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

Ariz. Rev. Stat. § 12-164 (2026)

Qualifications and assignment of tax judge; qualifications and appointments of judges pro tempore and commissioners assigned to the tax court

✓ current as of May 2026
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A. A judge of the tax court shall be a superior court judge who has been duly selected as provided by law and assigned to the tax court by the presiding judge of the superior court in Maricopa county.

B. In addition to the qualifications prescribed by law for a superior court judge, a judge of the tax court shall demonstrate a willingness to specialize in tax cases and a willingness to serve as a tax judge for at least two years or the remainder of his current term of office, whichever is less.

C. In addition to the qualifications set forth in section 12-142, a judge pro tempore appointed to serve in the tax court by the chief justice of the supreme court pursuant to section 12-141 shall qualify under minimum standards of experience and education in tax law established by the supreme court.

D. In addition to the qualifications set forth in section 12-211, a court commissioner appointed to serve in the tax court by the presiding judge of Maricopa county pursuant to section 12-213 shall qualify under minimum standards of experience and education in tax law established by the supreme court.

Notes of Decisions
Cited in 1 case, 1994–1994 · leading case: Mervyn's v. Superior Court, 879 P.2d 367 (Ariz. Ct. App. 1994).
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Mervyn's v. Superior Court, 879 P.2d 367 (Ariz. Ct. App. 1994). · cites it 3× “section 12-164(A) provides that a superior court judge shall be assigned to the Tax Court by the presiding judge of Maricopa County Superior Court.”
— Ariz. Rev. Stat. § 12-164(A) — 1 case
Mervyn's v. Superior Court, 879 P.2d 367 (Ariz. Ct. App. 1994). “section 12-164(A) provides that a superior court judge shall be assigned to the Tax Court by the presiding judge of Maricopa County Superior Court.”
— Ariz. Rev. Stat. § 12-164(B) — 1 case
Mervyn's v. Superior Court, 879 P.2d 367 (Ariz. Ct. App. 1994). “section 12-164(A) provides that a superior court judge shall be assigned to the Tax Court by the presiding judge of Maricopa County Superior Court.”
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