Arizona § 12-173 Notice; dismissal; removal

Arizona Statutes

§ 12-173 — Notice; dismissal; removal

Arizona·Title 12 Arizona Revised Statutes·Ch. 1 COURTS OF RECORD·Art. 4 Tax Court

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.

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