12-169. Rules of procedure; reporting


A. The superior court in Maricopa county may adopt rules of procedure and practice
for the tax court if supplemental rules to the existing rules of civil procedure for the
superior court and the uniform rules of practice of the superior court are needed to
simplify procedures and pleadings in the tax court. All rules of the tax court shall be
approved by the supreme court.


B. All proceedings before the tax court, except small claims proceedings, shall be
officially reported unless this requirement is waived by the parties with the consent of
the tax judge.