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.
DISCLAIMER
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.
A. Except as provided in subsection B of this section, the filing and appearance fees in the tax court are the same as the statutory fees in the superior court and are subject to the same exemptions provided by law for this state or a county, city, town or political subdivision.
B. The filing and appearance fees for small claims actions in the tax court are established pursuant to section 12-284 and are subject to the same exemptions provided by law for this state or a county, city, town or political subdivision. If the tax judge determines that a small claims action should be heard as a regular tax court case, the judge shall require the parties to pay the full fees prescribed in subsection A of this section less any filing and appearance fees already paid.
C. Actions filed in the tax court are subject to all fees for the services and in the amounts prescribed in section 12-284 for the clerk of the superior court.
D. Filings with the tax court may be made by mail. If a pleading is filed by mail, the date of the postmark is the date of filing.