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Rule 20. Reclassification when Requirements Not Met

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 20
Rule 20. Reclassification when Requirements Not Met
If the Court determines that a case designated as a small tax claim does not meet the requirements of Section 12-172, Arizona Revised Statutes, the case shall be reclassified as a record tax case. The clerk shall assign a new number as directed in Rule 4, and shall assess the taxpayer and all other parties for whom the payment of filing and appearance fees are not exempt, with the difference between what such party paid to file or appear, and the statutory fees required for a record tax case. Parties are to pay such assessment within 10 days of notice by the clerk.


Added as Rule 34 June 27, 1989. Redesignated as Rule 20 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 20, AZ ST TAX CT Rule 20
Court Rules are current with amendments received and effective through August 15, 2023. The Code of Judicial Administration is current with amendments received through August 15, 2023.
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