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REFERENCE TITLE: tax court; appeal; time limits |
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State of Arizona Senate Fiftieth Legislature Second Regular Session 2012
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SB 1419 |
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Introduced by Senator Shooter
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AN ACT
amending section 12-170, Arizona Revised Statutes; relating to the tax court.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 12-170, Arizona Revised Statutes, is amended to read:
12-170. Decisions; judgment; appeal
A. The tax court, except when it is sitting as a small claims tax court, shall render its decision in writing and, on its own motion or at the request of a party, include a concise statement of the facts found and the conclusions of law reached by the court.
B. In its judgment the court shall grant the relief, invoke the remedies and issue any orders which that are appropriate to its decision.
C. The judgment is final unless within thirty thirty-five days after the entry of the judgment a notice of appeal is filed with the clerk of the tax court. The appeal shall be heard by a department of division 1 of the court of appeals designated by the chief judge of the division pursuant to section 12‑120.04.