ARS § 12-170

12-170 - Decisions; judgment; appeal 12-170 . Decisions; judgment; appeal A. The tax court, except when it is sitting as a small claims tax court, shall render its decision in writing and, on its own motion or at the request of a party, include a concise statement of the facts found and the conclusions of law reached by the court. B. In its judgment the court shall grant the relief, invoke the remedies and issue any orders which are appropriate to its decision. C. The judgment is final unless within thirty days after the entry of the judgment a notice of appeal is filed with the clerk of the tax court. The appeal shall be heard by a department of division 1 of the court of appeals designated by the chief judge of the division pursuant to section 12-120.04.