Rule 19. Reclassification when Defendant Taxpayer Elects
Arizona Revised Statutes AnnotatedArizona Tax Court Rules of Practice
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 and effective through September 15, 2023. The Code of Judicial Administration is current with amendments received through September 15, 2023.
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