§ 27.4.4.1 "SMALL CLAIMS" HEARINGS IN THE TAX COURT.

JurisdictionArizona

§ 27.4.4.1 "Small Claims" Hearings In the Tax Court. A taxpayer may elect the small claims procedure by placing the legend "Small Claims Procedure" on the complaint as directed in T.C.R. Prac. 9. See Form 27:4. Small claim forms also are available at:

"https://www.superiorcourt.maricopa.gov/SuperiorCourt/LawLibraryResourceCenter/forms/PropertyTaxCases/tax_txsc1.asp".

Tax court rules 18-26 apply specifically to small claims matters in tax court. T.C.R. Prac. 17. Under T.C.R. Prac. 21, the clerk of the tax...

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