12-163. Assignment to tax court
A. Except as provided in subsection B of this section, if it appears from the
pleadings or other pleadings filed with the superior court that an action involves the
imposition, assessment or collection of a tax, including all questions of law and fact
relating to disputes about taxes, or the providing of tax decisions, arising under title
5, chapter 1, 2, 3 or 4, title 23, chapter 4 or 6 or title 20, 28, 42, 43 or 48, or
disputes between political subdivisions of this state regarding taxes, except for
criminal cases which involve any of the foregoing, the presiding judge of the superior
court shall assign the action to the tax court. Actions involving appeals to the superior
court concerning taxes imposed or collected by local jurisdictions shall also be assigned
by the presiding judge to the tax court.
B. An action involving the imposition, assessment or collection of a tax, including
questions of law or fact relating to a dispute about taxes, arising under title 42,
chapters 11 through 16 may be filed in either the tax court or the superior court.
C. The supreme court shall adopt rules regarding the identification and assignment
of actions to the tax court including a requirement that any action involving matters to
be assigned to the tax court under subsection A of this section be identified as a tax
court matter at the time of filing, by captioning the pleading "in the Arizona tax
court".
D. If any order not amounting to a judgment has been entered by the superior court
prior to assignment of the matter to the tax court, the tax court, on application of any
party or on its own motion within thirty days after the assignment, may reconsider any
order so entered.
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