Pursuant to Article 4, Chapter 1, Title 12 of the Arizona Revised Statutes, Superior Court tax cases are to be heard in the Arizona Tax Court. Statutes define the jurisdiction of the Tax Court, and provide for the selection of its judge or judges.

The Arizona Tax Court is the Tax Department of the Superior Court in Maricopa County. Local rules relating to practice in the Tax Court are to be found in the Rules of Practice for the Arizona Tax Court.