Michael G. Galloway,
Attorney at Law, PLLC

Arizona Tax home page



Arizona Court of Appeals

Appeals from the Arizona Tax Court go to the Arizona Court of Appeals, Division One. Unlike the Arizona Supreme Court which has discretionary review, the Court of Appeals must accept all appeals and decides a significant number of tax cases annually.

Appeals from the southern part of Arizona go to Division Two of the Court of Appeals.

The Arizona Rules of Civil Appellate Procedure apply at both divisions.  The Division One Court also has its own policies on extensions, oral argument and certain other procedural matters.


1996-2014 Michael G. Galloway

Everything contained in this website is resource material only and not intended as legal advice. Case summaries are basic overviews for guidance and should not be used as a substitute for reading and analyzing the case.  If you have a legal issue regarding state or local taxation, please consult with an attorney who is experienced in the field. Sending an e-mail to ArizonaTax.com does not establish an attorney-client relationship and the communication is not subject to attorney-client privilege.