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Refs & Annos

Arizona Revised Statutes AnnotatedArizona Tax Court Rules of Practice

Arizona Revised Statutes Annotated
Arizona Tax Court Rules of Practice
17C A.R.S. Tax Ct.Rules of Prac., Refs & Annos

Editors' Notes

HISTORICAL NOTES
<Added June 27, 1989>
<Revised January 24, 2003, effective June 1, 2003>
The Rules of Practice for the Arizona Tax Court were added by Order dated June 27, 1989 and the rule changes made by that order applied to all actions filed on and after September 30, 1988.
2003 CORRELATION TABLE
In 2002, a committee composed of tax practitioners from the private and public sectors who practice in the Arizona Tax Court, chaired by the Honorable Paul A. Katz, Presiding Judge of the Arizona Tax Court, undertook a revision of the Arizona Tax Court Rules of Practice. The committee sought to simplify procedures, eliminate redundant and inconsistent rules, and increase the efficiency of case processing. Part of the committee's recommendation to the Supreme Court, which was adopted in January 2003, was to delete numerous tax court rules that were duplicative of or inconsistent with the Arizona Rules of Civil Procedure and the Local Rules of Practice, Maricopa County Superior Court, as these sets of rules govern proceedings in the Arizona Tax Court. The Correlation Table that follows indicates where the provisions of the Arizona Tax Court Rules of Practice that have been eliminated can be found in the other sets of rules. In describing the “New Location” of the rules impacted, the Arizona Rules of Civil Procedure have been abbreviated as “ARCP,” the Local Rules of Practice, Maricopa County Superior Court as “Maricopa County Local Rules,” and the Arizona Tax Court Rules of Practice as “Tax Rules.”
Arizona Tax Court Rules of Practice
Former Rule
New Location
Tax Rule 10
Rule 2.4, Maricopa County Local Rules
Tax Rule 11
Rule 2.8, Maricopa County Local Rules
Tax Rule 12
Rule 3.5, Maricopa County Local Rules
Tax Rule 13
Rule 55(b)(2), ARCP
Tax Rule 14
Rule 3.2(a), Maricopa County Local Rules
Tax Rule 15
Rule 7.1, ARCP, and Rule 3.2(b)-(d), Maricopa County Local Rules
Tax Rule 16
Rule 3.2(e), Maricopa County Local Rules
Tax Rule 17
Rule 3.2(f), Maricopa County Local Rules
Tax Rule 18
Rule 3.2(h), Maricopa County Local Rules
Tax Rule 19
Rule 7.1, ARCP, and Rule 3.2(g), Maricopa County Local Rules
Tax Rule 20
Rule 38.1, ARCP
Tax Rule 23
Rule 5.1(c), ARCP
Tax Rule 24
Rule 38.1(d)(2), ARCP, and Rule 3.6(c), Maricopa County Local Rules
17C A. R. S. Tax Ct. Rules of Prac., Refs & Annos, AZ ST TAX CT Refs & Annos
Current with amendments received through 11/1/19
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