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Ariz. Tax Ct. R.P. 23

Not legal advice. Verify against official sources before relying on this text in any legal matter.

Rule 23 Representation in Small Tax Claims Cases

Part V. Small Tax Claims Procedures

Rule Text

In Small Tax Claims cases, the Tax Court may allow a person who is not an active member of the State Bar of Arizona to represent a party. The Tax Court must provide and post on its website a written application for this purpose.

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

Rule 23 Representation in Small Tax Claims Cases

Rule Text

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

Committee Notes

Disclaimer