12-147. Limitations; term; reappointment; extension of duties; powers and duties A. The chief justice of the state supreme court may appoint a judge pro tempore for a division of the court of appeals as provided for in section 12-145 without regard to the number of judges prescribed by section 12-120, subsection B. B. The term of a judge pro tempore may be for any period of time not to exceed six months for any one term, and a person previously appointed as judge pro tempore may be reappointed by the chief justice. The chief justice may at any time terminate the term of a judge pro tempore. C. The judicial powers and duties of a judge pro tempore shall extend beyond the period of his appointment for the purpose of hearing and determining any proceeding necessary to a final determination of a cause heard by him in whole or in part during the period of his appointment. D. The powers and duties of a judge pro tempore of the court of appeals are the same as are provided for court of appeals judges in article 1.1 of this chapter, relating to the court of appeals. 12-161. Definition of tax court 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.



12-162. Administration of the tax court; principal office; travel expenses; facilities; employees A. The tax court is under the administrative supervision of the presiding judge of the superior court in Maricopa county, who shall establish the personnel and budget requirements of the principal office of the court. B. The principal office of the tax court is at the superior court in Maricopa county, which county shall fund the personnel and budget requirements of the principal office as determined by the presiding judge. C. The tax court may hold hearings in any county seat to provide a reasonable opportunity for taxpayers to appear before the court. If the court holds hearings in any county other than the county in which the principal office is located, the travel and per diem expenses of the tax judge and tax court staff shall be paid by the county in which the tax court is sitting. D. If holding court in any county other than the county in which the principal office is located, the county in which the tax court is sitting shall provide reasonable access to existing facilities for the hearing and trial of tax cases in accordance with section 12-130 and guidelines approved by the supreme court. E. The clerk of the tax court shall be a deputy clerk of the superior court.







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