Rule 2 Applicable Court Rules
Part I. General Provisions
Rule Text
The following rules govern all Tax Court proceedings:
(a) these Tax Court rules;
(b) unless inconsistent with these Tax Court rules, the Arizona Rules of Civil Procedure (referred to as the “Civil Rules”), other than Civil Rules 42.1 (change of judge as a matter of right), and 72 through 77 (governing compulsory arbitration cases); and
(c) unless inconsistent with these Tax Court rules, the following Local Rules of Practice for the Superior Court in Maricopa County (“Local Rules”): Rules 1 (“administration”), 2 (“general procedure”), 3 (“civil cases”), and 8 (“tax cases”).
Amendment history: Added Dec. 3, 2024, effective July 1, 2025. Because most of the Civil Rules apply in Tax Court, see Rule 2(b), parties to Tax Court cases should look to the Civil Rules for direction on subjects including commencing a proceeding, motions, pretrial procedures, parties, disclosure, discovery, trial, judgment, and remedies.