The Judicial Branch of Arizona, Maricopa County
Superior Court >Tax Court
Day of the Trial
What should I bring to Court?
Bring all of the evidence you wish to present, such as photographs or written reports. Make sure
your witnesses are in the courtroom. There is usually an easel in the courtroom that you can use to
present evidence. If you need other special equipment, such as a videotape player, blackboard or other
equipment, you must make your own arrangements.
How will I know it's time for my case?
When you arrive at the courthouse, look for a posted calendar outside the courtroom or check with
the judge's staff. They will tell you the order in which cases will be heard. The judge will call your
case from the bench, which is your signal to come forward.
Who speaks first?
As the plaintiff, you will be asked to present your evidence first. If you bring witnesses, the
county attorney or assessor will be allowed to question them. You will be allowed to question the
county's witnesses as well.
Do I have to bring witnesses?
No, but it might be difficult to prove your case without information supplied by witnesses, such
as an appraiser. In most Tax Court cases, the owner of the property testifies and presents an opinion
of value or use. The Tax Court will probably give more weight to testimony from trained appraisers
than from non-experts.
How can I make a strong presentation?
Here are some points to remember as you plan your presentation:
- Do your preparation. Make a list of key points you wish to make. Keep it with you for reference.
- Follow courtroom etiquette. Be on time. Dress neatly. Call the judge "Your Honor."
- Set the scene. The Tax Court judge has never seen your property. Tell the judge something about your property right away so the judge will understand your arguments more fully. Where is the property located? What buildings are on it? How are the buildings used? How much did you pay for it? How long have you owned it? Have you made improvements? Are there natural features, like washes, streams or timber, that affect the value or use of your property? How much would you sell it for? Describe the issues that are in dispute in the case.
- Ask specific questions of witnesses. Whether you are questioning a witness you have brought or one the county attorney or assessor has called, ask specific questions to gather information. Do not argue with witnesses.
- Keep your presentation brief and factual. If you have prepared well, you should know exactly what evidence you want to present. Do it directly and factually.
- After you have presented your evidence and called your witnesses, it will be the counties turn to present its evidence. Listen respectfully to the opposition. Do not interrupt. Make notes on any points you would like to clarify further when you get a chance to question the county's witnesses.
- Be prepared to sum up your case. After both sides have called their witnesses, you will get a chance to sum up your case before the Court. This is your chance to pull your evidence together so that the judge understands your views. Again, keep your statements brief and factual. A long speech will not improve your case if the facts do not support your view.
The Tax Court does not make refunds. That is the responsibility of the county or state.
return to top Can I appeal my case? Cases heard by the small claims tax division of the Arizona Tax Court cannot be appealed. The judge's decision is final.