Rules of Practice and Procedure Before the Tax Division – 2026
Tax appeals in the Superior Court's Tax Division: the petition and its contents, service, the answer, and the trial and appeal of real property and other District tax assessments. The set incorporates named civil rules by reference rather than restating them — Civil Rules 8, 12(b)–(i), 13 and 15 govern pleadings, and Civil Rule 5.2's privacy protections are carried in through Tax Rule 3.
Browse all 12 rules of the 2026 edition below. Each rule includes the full text, a plain-English summary, committee notes, amendment history, and cross-references to related rules. Use the search box to find rules by keyword or number.
Rule 1
Title, Scope, and Purpose; Business Hours; Representation
Rule 2
Criminal Proceedings
Rule 3
Applicability of Certain Superior Court Rules of Civil Procedure
Rule 4
Form and Style of Filings, Fees
Rule 4-I
Summons
Rule 6
The Petition: Contents
Rule 6-I
Assignment of Cases
Rule 7
The Answer: Time of Filing
Rule 11
Pretrial Conferences; Pretrial Status Conferences; Scheduling;
Rule 12
Trial and Exhibits
Rule 13-I
Findings and Conclusions by the Court; Judgment on Partial Findings
Rule 14
Computations by Parties for Entry of Decision