Rule 53 Consolidation; Separate Trials

A Joint Hearing or Trial; Consolidation of Actions. Upon motion of any party, when more than one action involving a common question of law or fact is pending before the court, the court may order a joint hearing or trial of any or all of the matters in issue in such actions; the court may order all such actions consolidated; and it may make such orders concerning proceedings therein as may tend to avoid unnecessary costs or delay. In property tax cases, each year constitutes a separate action. Cases involving more than one year may be consolidated for trial if the facts and evidence are substantially the same and can be separately established as to each year without confusion.

B Separate Trials. The court, in furtherance of convenience or to avoid prejudice, or when separate trials will be conducive to expedition and economy, may order a separate trial of any claim, cross-claim, counterclaim, or of any separate issue or of any number of claims, cross-claims, counterclaims, or issues.

C Filings for Consolidated Cases. Cases that are consolidated are consolidated for purposes of hearing or trial only. A party filing any pleading, memorandum, or other document applicable to more than one case must file the document in each case using existing case numbers and captions unless otherwise ordered by the court. If such a document is not electronically filed, the filing party must provide the tax court clerk with sufficient copies.

C(1) A court order under this rule may permit designation of a lead case and require that parties file documents using only the case number and caption of the lead case.

C(2) Unless otherwise ordered by the court, a party filing a document applicable to only one case must file singly in that case.