12-173. Notice; dismissal; removal
109 words·~1 min read·
/az/title-12/12-173A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.