ARS § 12-165

12-165 - Venue; change of judge 12-165 . Venue; change of judge A. All actions involving disputes arising under the jurisdiction of the tax court shall be brought in the superior court in Maricopa county. B. Except for actions that involve disputes about taxes arising under title 42, chapters 11 through 16, an action involving a tax, impost or assessment that is filed in another county shall be transferred to the tax court. C. A change of judge in the tax court shall be granted only for cause as prescribed in section 12-409. If a party to an action described by section 12-163, subsection B, exercises its right to a change of judge, the action shall not be reassigned to the tax court.