12-165. Venue; change of judge 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. 12-166. Commencement of proceedings Except as provided in this article, proceedings in the tax court shall be governed by the rules of civil procedure in the superior court. 12-167. Filing fees; filing by mail A. Except as provided in subsection B of this section, the filing and appearance fees in the tax court are the same as the statutory fees in the superior court and are subject to the same exemptions provided by law for this state or a county, city, town or political subdivision. B. The filing and appearance fees for small claims actions in the tax court are established pursuant to section 12-284 and are subject to the same exemptions provided by law for this state or a county, city, town or political subdivision. If the tax judge determines that a small claims action should be heard as a regular tax court case, the judge shall require the parties to pay the full fees prescribed in subsection A of this section less any filing and appearance fees already paid. C. Actions filed in the tax court are subject to all fees for the services and in the amounts prescribed in section 12-284 for the clerk of the superior court. D. Filings with the tax court may be made by mail. If a pleading is filed by mail, the date of the postmark is the date of filing.



12-168. Proceedings A. Proceedings before the court are original, independent proceedings and shall be tried de novo. B. If an action is an appeal from an order or determination of an administrative agency, the action shall be an original proceeding in the nature of a suit to set aside the order or determination 12-169. Rules of procedure; reporting A. The superior court in Maricopa county may adopt rules of procedure and practice for the tax court if supplemental rules to the existing rules of civil procedure for the superior court and the uniform rules of practice of the superior court are needed to simplify procedures and pleadings in the tax court. All rules of the tax court shall be approved by the supreme court. B. All proceedings before the tax court, except small claims proceedings, shall be officially reported unless this requirement is waived by the parties with the consent of the tax judge. 12-170. Decisions; judgment; appeal A. The tax court, except when it is sitting as a small claims tax court, shall render its decision in writing and, on its own motion or at the request of a party, include a concise statement of the facts found and the conclusions of law reached by the court. B. In its judgment the court shall grant the relief, invoke the remedies and issue any orders which are appropriate to its decision. C. The judgment is final unless within thirty days after the entry of the judgment a notice of appeal is filed with the clerk of the tax court. The appeal shall be heard by a department of division 1 of the court of appeals designated by the chief judge of the division pursuant to section 12-120.04.







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