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Arizona Court Rules
Arizona Tax Court Rules of Practice
Rule 19 - Reclassification when Defendant Taxpayer Elects

Ariz. T. Ct. R. prac. 19

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As amended through August 22, 2024
Rule 19 - Reclassification when Defendant Taxpayer Elects

If a defendant taxpayer elects small claims procedures, and such election is not controverted, or if controverted, the controversion is overruled, the case shall be reclassified as a small tax claim, and the clerk shall assign the case a new number as directed in Rule 4.

Ariz. T. Ct. R. prac. 19

Added as Rule 33 June 27, 1989. Redesignated as Rule 19 Jan. 24, 2003, effective 6/1/2003. Amended Sept. 1, 2011, effective 1/1/2012.

HISTORICAL NOTES

Former Rule 19, Motions for Summary Judgement, added as Rule 18 June 27, 1989, redesignated as Rule 19 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.