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Rule 18. Election

Arizona Revised Statutes AnnotatedArizona Tax Court Rules of Practice

Arizona Revised Statutes Annotated
Arizona Tax Court Rules of Practice (Refs & Annos)
17C A.R.S. Tax Ct.Rules of Prac., Rule 18
Rule 18. Election
A taxpayer plaintiff elects to use small claims procedures by placing the legend, “SMALL CLAIMS PROCEDURE”, as directed in Rule 9. A taxpayer defendant elects to use small claims procedures by filing a “Notice of Election to Use Small Claims Procedures” with the answer. If a “Notice of Election to Use Small Claims Procedures” is filed by a taxpayer defendant, and the plaintiff asserts that the case does not meet the requirements for a small tax claim, as is set out in § 12-172, Arizona Revised Statutes, the plaintiff may, within 10 days of the filing of the answer, controvert the defendant's election. A Tax Court judge or commissioner will rule on the issue without further argument.

Credits

Added as Rule 32 June 27, 1989. Amended Nov. 9, 1989, effective Dec. 1, 1989. Redesignated as Rule 18 Jan. 24, 2003, effective June 1, 2003. Amended Sept. 1, 2011, effective Jan. 1, 2012.
17C A. R. S. Tax Ct. Rules of Prac., Rule 18, AZ ST TAX CT Rule 18
State Court Rules are current with amendments received and effective through 12/1/22. The Code of Judicial Administration is current with amendments received through 12/1/22.
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