The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
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This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
12-164 - Qualifications and assignment of tax judge; qualifications and appointments of judges pro tempore and commissioners assigned to the tax court
12-164. Qualifications and assignment of tax judge; qualifications and appointments of judges pro tempore and commissioners assigned to the tax court
A. A judge of the tax court shall be a superior court judge who has been duly selected as provided by law and assigned to the tax court by the presiding judge of the superior court in Maricopa county.
B. In addition to the qualifications prescribed by law for a superior court judge, a judge of the tax court shall demonstrate a willingness to specialize in tax cases and a willingness to serve as a tax judge for at least two years or the remainder of his current term of office, whichever is less.
C. In addition to the qualifications set forth in section 12-142, a judge pro tempore appointed to serve in the tax court by the chief justice of the supreme court pursuant to section 12-141 shall qualify under minimum standards of experience and education in tax law established by the supreme court.
D. In addition to the qualifications set forth in section 12-211, a court commissioner appointed to serve in the tax court by the presiding judge of Maricopa county pursuant to section 12-213 shall qualify under minimum standards of experience and education in tax law established by the supreme court.