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Ariz. Tax Ct. R.P. 22

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Rule 22 Clerk's Office Service of Small Tax Claim Complaint

Part V. Small Tax Claims Procedures

Rule Text

When a Small Tax Claims case is filed, the Clerk's Office must serve a copy of the complaint on the applicable state or local taxing authority by mail. Service is effective when the taxing authority receives the complaint.

Amendment history: Added Dec. 3, 2024, effective July 1, 2025.

Rule 22 Clerk's Office Service of Small Tax Claim Complaint

Rule Text

Plain-English Summary (for reference only — not a substitute for the rule text above)

Committee Notes

Disclaimer