Tax Court


Rule 6, 18, 19, 20 and 24


AOC Contact: Mark Meltzer


Superior Court


Summary: The underlying rule petition noted that the majority of tax cases are filed in the last quarter of the year. This creates an imbalanced trial schedule for small tax cases because under the existing rule, most of these trials must be held in the first five-and-a-half months of the calendar year and the remaining months have significantly fewer trials. In response, the Order in R-10-0024 amended Rule 24 to extend the period (from six months to nine months) for trial in small tax cases. The Presiding Judge of the Superior Court in Maricopa County by administrative order may extend the time for extraordinary circumstances.

Technical amendments were made to other rules.

Impact: Information only.