Arizona Tax Court
Arizona Tax Court is a division of the
County Superior Court and was established in 1988. It hears almost all
tax disputes that are appealed to the Superior Court. It is also the only
lower court in Arizona allowed to publish its decisions. It has published
59 cases since 1988, although only one since 1994. The long
standing, although unwritten, rule is that its unpublished decisions may be
cited as precedent to the Court.
Thus, many recent decisions are unpublished, yet significant
To the extent available, they are at Unpublished Tax
Court Decisions below.
The current Tax Court judge is
Thomas Dunevant III, a long time superior court judge. Click on his name for
his official biography, as well as all Maricopa County Superior Court judges.
Tax Court Rules
provide for the rules of procedure in the Tax Court unless superseded by
other court rules. They are under "More Rules" in this link.
of any Maricopa County case is available through the Superior Court online.
Minute entries are also available.