Arizona Revised Statutes

Ariz. Rev. Stat. § 12-165 (2026)

Venue; change of judge

✓ current as of May 2026

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A. All actions involving disputes arising under the jurisdiction of the tax court shall be brought in the superior court in Maricopa county.

B. Except for actions that involve disputes about taxes arising under title 42, chapters 11 through 16, an action involving a tax, impost or assessment that is filed in another county shall be transferred to the tax court.

C. A change of judge in the tax court shall be granted only for cause as prescribed in section 12-409. If a party to an action described by section 12-163, subsection B, exercises its right to a change of judge, the action shall not be reassigned to the tax court.

Notes of Decisions

Cited in 2 cases, 1994–1997 · 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 5× “A.R.S. § 12-165. Since there is no right to a peremptory change of judge in the Tax Court we must consider whether the Respondent Judge properly denied this motion for change of judge for cause.”

Ziegelbauer v. Ziegelbauer, 942 P.2d 472 (Ariz. Ct. App. 1997). · cites it 2× “Arizona’s Revised Uniform Reciprocal Enforcement of Support Act, formerly A.R.S. §§ 12-165 through 12-1691, has been transferred and renumbered as A.”

— Ariz. Rev. Stat. § 12-165(c) — 1 case

Mervyn's v. Superior Court, 879 P.2d 367 (Ariz. Ct. App. 1994). “A.R.S. § 12-165. Since there is no right to a peremptory change of judge in the Tax Court we must consider whether the Respondent Judge properly denied this motion for change of judge for cause.”

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