Ariz. T. Ct. R. prac. 18
A taxpayer plaintiff elects to use small claims procedures by placing the legend, "SMALL CLAIMS PROCEDURE", as directed in Rule 9. A taxpayer defendant elects to use small claims procedures by filing a "Notice of Election to Use Small Claims Procedures" with the answer. If a "Notice of Election to Use Small Claims Procedures" is filed by a taxpayer defendant, and the plaintiff asserts that the case does not meet the requirements for a small tax claim, as is set out in § 12-172, Arizona Revised Statutes, the plaintiff may, within 10 days of the filing of the answer, controvert the defendant's election. A Tax Court judge or commissioner will rule on the issue without further argument.
Ariz. T. Ct. R. prac. 18
HISTORICAL NOTES
Former Rule 18, Motions to compel for Failure to Properly Respond to Discovery Requests, added April 5, 1993, effective June 1, 1993, 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.