REFERENCE TITLE: technical correction; tax judges; qualifications

 

 

 

State of Arizona

Senate

Forty-ninth Legislature

Second Regular Session

2010

 

 

SB 1075

 

Introduced by

Senator Paton

 

 

AN ACT

 

amending section 12-164, 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 12-164, Arizona Revised Statutes, is amended to read:

START_STATUTE12-164.  Qualifications and assignment of tax judge; qualifications and appointments of judges pro tempore and commissioners assigned to the tax court

A.  A judge of the tax court shall be a superior court judge who has been duly selected as provided by law and assigned to the tax court by the presiding judge of the superior court in Maricopa county.

B.  In addition to the qualifications prescribed by law for a superior court judge, a judge of the tax court shall demonstrate a willingness to specialize in tax cases and a willingness to serve as a tax judge for at least two years or the remainder of his the judge's current term of office, whichever is less.

C.  In addition to the qualifications set forth in section 12‑142, a judge pro tempore appointed to serve in the tax court by the chief justice of the supreme court pursuant to section 12‑141 shall qualify under minimum standards of experience and education in tax law established by the supreme court.

D.  In addition to the qualifications set forth in section 12‑211, a court commissioner appointed to serve in the tax court by the presiding judge of the superior court in Maricopa county pursuant to section 12‑213 shall qualify under minimum standards of experience and education in tax law established by the supreme court. END_STATUTE