The Arizona Tax Court was established in September 1988 and has jurisdiction over disputes
anywhere in the state that involves the imposition, assessment or collection of a tax. The Court
adjudicates cases involving state taxes, municipal sales taxes and property taxes as well as appeals
from the Property Oversight Commission.
In addition to these main categories, visitors are encouraged to check the navigation
menu for further reference sources such as the Glossary of Tax court related terms.
The Arizona Tax Court gratefully acknowledges the generosity of the Minnesota Tax Court for its
permission to use Minnesota's brochure regarding property tax cases as a guide in the preparation of