Rule 11. Tax Court Hearings and Trials Outside of Maricopa County

(a) Location. The Tax Court may hold hearings and trials that require the taking of evidence in any Arizona county. (b) Forum. In determining where the Tax Court will sit, the court will consider the most convenient forum for litigants and witnesses, and then balance these interests against the efficient management of the Tax Court's calendar. (c) Application. A party may request that the Tax Court hold a hearing or trial outside Maricopa County. The party must file an application no later than 60 days before the hearing or trial. The application must state the reason the party believes a hearing or trial in another county would be more convenient. (d) Response and Reply. Parties may file responses and replies concerning an application as provided in Civil Rule 7.1(a)(3).