12-169 - Arizona Statutes

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.