Arizona § 12-172 - Small claims procedures; election; judge
Full text of Arizona Arizona Revised Statutes § 12-172 — Small claims procedures; election; judge, with citation guidance and answers to common questions.
§ 12-172. Small claims procedures; election; judge
A. A taxpayer may elect to use simplified, small claims procedures in the following cases:
1. Disputes concerning the valuation or classification of property in which the property is class three property as described in section 42-12003 or in which the full cash value of all real or personal property does not exceed two million dollars. If the case under this paragraph is based on the income approach to value, the taxpayer shall comply with section 42-16052 no later than ten business days before the hearing.
2. Disputes concerning all other taxes in which the amount of the taxes, interest at the time of assessment and penalties in dispute is less than five thousand dollars.
B. A taxpayer elects to use small claims procedures by indicating in the caption of the complaint that the matter is a small claims procedure in the tax court.
C. The judge or a commissioner of the tax court shall hear small claims cases.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 12-172
What does Arizona Revised Statutes § 12-172 cover?
Section 12-172 ("Small claims procedures; election; judge") 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 § 12-172?
A common citation format is "Arizona Revised Statutes § 12-172" (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 § 12-172 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.