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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.

Editors' Notes

HISTORICAL NOTES
Former Rule 19, Motions for Summary Judgement, added as Rule 18 June 27, 1989, redesignated as Rule 19 April 5, 1993, effective June 1, 1993, was deleted by order dated Jan. 24, 2003, effective June 1, 2003. For location of Rule(s) containing similar subject matter, see the 2003 Correlation Table following Rule 1, ante.
17C A. R. S. Tax Ct. Rules of Prac., Rule 19, AZ ST TAX CT Rule 19
Current with amendments received through 02/1/19
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