Arizona § 12-167 - Filing fees; filing by mail
Full text of Arizona Arizona Revised Statutes § 12-167 — Filing fees; filing by mail, with citation guidance and answers to common questions.
§ 12-167. Filing fees; filing by mail
A. Except as provided in subsection B of this section, the filing and appearance fees in the tax court are the same as the statutory fees in the superior court and are subject to the same exemptions provided by law for this state or a county, city, town or political subdivision.
B. The filing and appearance fees for small claims actions in the tax court are established pursuant to section 12-284 and are subject to the same exemptions provided by law for this state or a county, city, town or political subdivision. If the tax judge determines that a small claims action should be heard as a regular tax court case, the judge shall require the parties to pay the full fees prescribed in subsection A of this section less any filing and appearance fees already paid.
C. Actions filed in the tax court are subject to all fees for the services and in the amounts prescribed in section 12-284 for the clerk of the superior court.
D. Filings with the tax court may be made by mail. If a pleading is filed by mail, the date of the postmark is the date of filing.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 12-167
What does Arizona Revised Statutes § 12-167 cover?
Section 12-167 ("Filing fees; filing by mail") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 12-167?
A common citation format is "Arizona Revised Statutes § 12-167" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 12-167 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.