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.