Trials and hearings which require the taking of evidence may be held in any county in the state. In determining where the Tax Court will sit, the Court will consider the most convenient forum for litigants and witnesses, and balance these interests against the efficient management of the Court's calendar. If a party wishes that a trial or hearing requiring the taking of evidence be held other than in Maricopa County, application therefore should be filed not less than 60 days prior to the trial or hearing. The application should set forth the reason that the applicant believes a trial or hearing situs other than Maricopa County would be a more convenient forum. Such application may be controverted as motions to set are controverted.