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

Ariz. Rev. Stat. § 12-166 (2026)

Commencement of proceedings

✓ current as of May 2026
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Except as provided in this article, proceedings in the tax court shall be governed by the rules of civil procedure in the superior court.

Notes of Decisions
Cited in 7 cases, 1990–2001 · leading case: Arizona Dep't of Revenue v. Dougherty, 29 P.3d 862 (Ariz. 2001).
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Arizona Dep't of Revenue v. Dougherty, 29 P.3d 862 (Ariz. 2001). · cites it 16× “¶ 9 ADOR is quick to point out that no Arizona law or regulation expressly authorizes class actions in tax court; however, it fails to recognize the counterpoint made in Arena—because nothing in Rule 23 expressly precludes use of the class action device in tax cases, it is…”
Suncor Dev. v. Maricopa Cnty., 788 P.2d 136 (Ariz. T.C. 1990). · cites it 14× “Proceedings before the court are original, independent proceedings and shall be tried de novo.”
Arizona Dep't of Revenue v. Dougherty, 6 P.3d 306 (Ariz. Ct. App. 2000). · cites it 4× “section 12-166 (1992), which directs that “[e]xcept as provided in this article, proceedings in the tax court shall be governed by the rules of civil procedure in the superior court.”
People of Faith, Inc. v. Arizona Dep't of Revenue, 791 P.2d 369 (Ariz. Ct. App. 1990). · cites it 4× “The Department argues in its answering brief that this court lacks appellate jurisdiction because the tax court did not decide all the taxpayer’s claims for relief and made no express determination pursuant to Rule 54(b) that there was no just reason for delaying the entry of…”
Arizona Dep't of Revenue v. Superior Court, 796 P.2d 479 (Ariz. Ct. App. 1990). · cites it 2× “Specifically, A.R.S. § 12-166 (1988) provides that tax court proceedings shall be governed by the rules of civil procedure in superior court, and A.”
Parsons v. Maricopa Cnty., 860 P.2d 1360 (Ariz. T.C. 1993). · cites it 2× “A.R.S. § 12-166. There is no tax statute dealing with the joinder of claims in appeals to the Tax Court.”
Spiegel v. Bd. of Supervisors, 857 P.2d 1333 (Ariz. T.C. 1993). · cites it 4× “A.R.S. § 12-166, a statute enacted upon the creation of the Arizona Tax Court, resolves any doubts that this is the correct interpretation.”
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