A.R.S. § 12-174: Hearing; representation; no appeal right

A. A small claims hearing shall be informal and the judge or commissioner may hear any testimony and receive any evidence necessary for a just and equitable determination of the case. All testimony shall be given under oath.

B. A party in a small claims case may appear on his own behalf or may be represented by an attorney licensed in this state or any other person the court allows to participate in the hearing.

C. The judgment in a small claims case in the tax court is conclusive on all parties and shall not be appealed. The judgment may include any orders necessary to effectuate the judgment but shall not be considered as judicial precedent or be given any effect in any other proceeding.