Rule 10. Cases Transferred to the Tax Court

(a) Transferred Cases. (1) Renumbering. If a party files a tax case in the superior court in any county and the case is later transferred to the Tax Court, the Clerk's Office must renumber the case as if it were a newly filed tax case under Rule 8. (2) Coversheet. Plaintiffs in transferred cases must comply with Rule 5 by filing a tax coversheet no later than 30 days after entry of the transfer order. (b) Transferring Files; Fees. (1) Transfer of the Case File; Notice of Receipt of Case File. Upon entry of a transfer order, the superior court clerk in the transferring county must promptly transmit the complete case file, including all exhibits and certified transcripts, to the Clerk's Office. Upon receipt of the case file, the Clerk's Office must notify the parties in writing of its receipt of the case file, as well as any fees or surcharges due and owing under subsection (b)(3) of this rule. (2) Remitting Fees. If the case is transferred from a county other than Maricopa County, the superior court clerk in the transferring county must remit to the Clerk's Office any filing and appearance fees the parties paid to the transferring clerk. (3) Surcharges. If the case was filed in a county other than Maricopa County, the appropriate parties must pay to the Clerk's Office applicable document storage fees, retrieval fees, and other applicable surcharges. Parties must make their respective payments no later than 30 days from the date of the Clerk's Office notice. If the applicable fees and surcharges are not timely paid, the transfer will be deemed abandoned, and the file will be returned to the originating county superior court clerk.