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.
Ariz. T. Ct. R. prac. 26
HISTORICAL NOTES
Former Rule 26 was redesignated as Rule 14 and amended.
Former Rules 27 to 29, which had been reserved, were deleted January 24, 2003, effective June 1, 2003.
Former Rules 30 to 40 were redesignated as Rules 16 to 26, respectively.