Arizona § 12-173 Notice; dismissal; removal

Arizona Statutes

§ 12-173 — Notice; dismissal; removal

Arizona § 12-173

Title 12Arizona Revised Statutes

Ch. 1COURTS OF RECORD

Art. 4Tax Court

This text of Arizona § 12-173 (Notice; dismissal; removal) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 12-173 (2026).

Text

A.After the taxpayer makes an election to use small claims procedures, the applicable state or local taxing authority shall be notified and provided a copy of the complaint by mail by the clerk of the tax court and becomes a party to the small claims case after receiving the notice.

B.A taxpayer may dismiss a small claims case before the entry of judgment by notifying the clerk of the tax court in writing. A dismissal by the taxpayer is with prejudice.

C.The judge or commissioner may reclassify a small claims procedure as a regular tax court case if the requirements of section 12-172 are not met.

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A. After the taxpayer makes an election to use small claims procedures, the applicable state or local taxing authority shall be notified and provided a copy of the complaint by mail by the clerk of the tax court and becomes a party to the small claims case after receiving the notice.

B. A taxpayer may dismiss a small claims case before the entry of judgment by notifying the clerk of the tax court in writing. A dismissal by the taxpayer is with prejudice.

C. The judge or commissioner may reclassify a small claims procedure as a regular tax court case if the requirements of section 12-172 are not met.