{"data":{"id":"us-az/a.r.s.-12-173","jurisdiction":"us-az","citation":"A.R.S. § 12-173","heading":"Notice; dismissal; removal","body":"A. After the taxpayer makes an election to use small claims procedures, the applicable state or local taxing authority shall be notified and provided a copy of the complaint by mail by the clerk of the tax court and becomes a party to the small claims case after receiving the notice.\n\nB. A taxpayer may dismiss a small claims case before the entry of judgment by notifying the clerk of the tax court in writing. A dismissal by the taxpayer is with prejudice.\n\nC. The judge or commissioner may reclassify a small claims procedure as a regular tax court case if the requirements of section 12-172 are not met.","path":["Title 12 Courts and Civil Proceedings"],"source_url":"https://www.azleg.gov/ars/12/00173.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"b71215c995fd6cc2197da5ecd2654bc7f05692c835645e75c09eff38563a9814","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-12-1721","next":"us-az/a.r.s.-12-174"},"notice":"GroundRules: Original legal text. Not legal advice."}