Court of Appeals
Appeals from the Arizona Tax Court go to the
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
Two of the Court of Appeals.
Rules of Civil Appellate Procedure apply at both divisions. The
Division One Court also has its own
on extensions, oral argument and certain other procedural matters.