AZ HB2348

Amends Arizona Revised Statutes Section 12-164 regarding qualifications for tax court judges and related personnel.

Requires tax court judges to demonstrate willingness to specialize in tax cases and serve for at least two years or the remainder of their current term, whichever is shorter.

Requires judges pro tempore appointed to the tax court to meet minimum standards of experience and education in tax law as established by the Arizona Supreme Court.

Requires court commissioners appointed to the tax court to meet minimum standards of experience and education in tax law as established by the Arizona Supreme Court.

Makes technical corrections to gender-neutral language by replacing "his" with "the judge's" in statutory text.