Rule 19 Election of Small Claims Procedures

(a) Election by Plaintiff. A taxpayer plaintiff elects to use Small Tax Claims procedures by placing the legend, “SMALL TAX CLAIMS PROCEDURE,” in the caption, as directed in Rule 4.

(b) Election by Taxpayer Defendant. A taxpayer defendant elects to use Small Tax Claims procedures by filing a separate document titled “Defendant's Election of Small Tax Claims Procedure” with their answer. Appendix 1 of these Rules includes a sample form for the election.

(c) Controverting a Defendant's Election. If the taxpayer defendant files a “Defendant's Election of Small Tax Claims Procedure”, and the plaintiff asserts that the case does not meet the requirements for a Small Tax Claim, as set out in A.R.S. § 12-172, the plaintiff may, within 10 days of the filing of the answer, controvert the defendant's election. A Tax Court judge or commissioner will rule on the issue.

(d) No Right to Appeal. Pursuant to A.R.S. § 12-174, there is no right to appeal judgments in Small Tax Claims cases.