Michael G. Galloway,
Attorney at Law, PLLC

Arizona Tax home page



Arizona Tax Court

The Arizona Tax Court is a division of the Maricopa 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   The long standing, although unwritten, rule is that its unpublished decisions may be cited as precedent to the Court.

Thus, many recent decisions are unpublished, yet significant  To the extent available, they are at Unpublished  Tax Court Decisions below.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.

The Tax Court Rules provide for the rules of procedure in the Tax Court unless superseded by other court rules.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.  The history and calendar of any Maricopa County case is available through the Superior Court online.  Minute entries are also available.


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.