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Rule 19. Reclassification when Defendant Taxpayer Elects

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 19
Rule 19. Reclassification when Defendant Taxpayer Elects
If a defendant taxpayer elects small claims procedures, and such election is not controverted, or if controverted, the controversion is overruled, the case shall be reclassified as a small tax claim, and the clerk shall assign the case a new number as directed in Rule 4.

Credits

Added as Rule 33 June 27, 1989. Redesignated as Rule 19 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 19, AZ ST TAX CT Rule 19
State Court Rules are current with amendments received through April 15, 2024. The Code of Judicial Administration is current with amendments received through April 15, 2024.
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