Statutes, codes, and regulations
Arizona Court Rules
Arizona Tax Court Rules of Practice
Rule 21 - Clerk to Serve Small Tax Complaint

Ariz. T. Ct. R. prac. 21

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As amended through December 6, 2023
Rule 21 - Clerk to Serve Small Tax Complaint

When a small tax claim is filed, the Clerk of the Tax Court shall serve a copy of the complaint on the applicable state or local taxing authority by mail. Service is effective upon receipt of the complaint by the Taxing Authority.

Ariz. T. Ct. R. prac. 21

Added as Rule 35 June 27, 1989. Redesignated as Rule 21 Jan. 24, 2003, effective 6/1/2003.

HISTORICAL NOTES

Former Rule 21, Hearings and Trials other than in Maricopa County, added as Rule 19 June 27, 1989, redesignated as Rule 21 April 5, 1993, effective June 1, 1993, was deleted by order dated Jan. 24, 2003, effective June 1, 2003.