Home Table of Contents

Rule 12. Hearings and Trials other than in Maricopa County

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 12
Rule 12. Hearings and Trials other than in Maricopa County
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.


Added as Rule 19 June 27, 1989. Redesignated as Rule 21 April 5, 1993, effective June 1, 1993. Redesignated as Rule 12 Jan. 24, 2003, effective June 1, 2003.

Editors' Notes

Former Rule 12, Praecipes, added June 27, 1989, 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 12, AZ ST TAX CT Rule 12
Current with amendments received through 11/1/19
End of Document© 2019 Thomson Reuters. No claim to original U.S. Government Works.