(a) If a document is being presented by a representative of a party, and the representative is not a member of the State Bar of Arizona, the information required in Rule 2.15(a), Local Rules of Practice. Maricopa County Superior Court, shall be provided as directed, except for the State Bar of Arizona attorney identification number. In addition, if the representative is certified or registered by any governmental body for a reason relating to taxation, such certification or registration shall be provided. Examples of such certification or registration, for purposes of this rule, are “CPA”, or, “IRS Enrolled Agent”.

(b) Below the caption, there shall be inserted in the space to the left of the center of the paper the title of the action or proceeding. In the space to the right of the center and below the caption, there shall be inserted (1) the number of the action or proceeding, (2) a brief description of the nature of the document, and (3) the Title in the Arizona Revised Statutes which provides for the tax which is the subject of the plaintiff's claim, unless the applicable Title is Title 42.¹ If the applicable Title is Title 42, one of the following designations shall be utilized: (i) Property Tax; (ii) Transaction Privilege Tax; (iii) Unspecified Title 42. If the action is an appeal concerning a municipal tax, the word “MUNICIPAL” should replace the title identification. If the action is being pursued as a small tax claim, the words “SMALL CLAIMS PROCEDURE”, should be inserted below the identification of the appropriate title.