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Rule 26. Introduction of Evidence

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 26
Rule 26. Introduction of Evidence
A small claims trial shall be informal. Any evidence may be received which will assist the Court to arrive at a just and equitable determination of the case. Subject to the foregoing, the Arizona Rules of Evidence shall govern the taking of evidence, except that the Tax Judge or Commissioner may receive opinion evidence, hearsay, and documentary evidence on such foundation as the Court determines to be reliable, consistent with the summary nature of the proceeding.


Added as Rule 39 June 27, 1989. Redesignated as Rule 40, April 5, 1993, effective June 1, 1993. Redesignated as Rule 26 Jan. 24, 2003, effective June 1, 2003.
17C A. R. S. Tax Ct. Rules of Prac., Rule 26, AZ ST TAX CT Rule 26
State Court Rules are current with amendments received and effective through March 15, 2023. The Code of Judicial Administration is current with amendments received through March 15, 2023.
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