AZ SB1108

Amends Arizona Revised Statutes Section 12-164 regarding qualifications and assignment of tax court judges.

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 less.

Establishes that judges pro tempore assigned to tax court must meet minimum standards of experience and education in tax law as established by the supreme court, in addition to existing qualifications.

Establishes that court commissioners assigned to tax court must meet minimum standards of experience and education in tax law as established by the supreme court, in addition to existing qualifications.

Makes a technical correction by replacing gendered language ("his") with neutral language ("the judge's").