Although the Tax Court is a department of the Superior Court in Maricopa County, it handles cases from throughout the state. A taxpayer may choose to use the small claims division of the Tax Court for certain cases. There is no right to appeal the decision of the Tax Court's small claims division. These cases are heard by one to three arbitrators who are attorneys appointed by the court. Hearings are conducted in an informal setting and manner that saves money and reduces the number of cases in trial courts.
Arbitrators act as judges.
They listen to both sides and make decisions based on the law. Arbitration decisions can be appealed, but usually are not. Arizona Supreme Court. All Rights Reserved.