Rule 20. Reclassification of a Small Tax Claims Case After a Defendant's Election

If a defendant taxpayer's election to proceed under the Small Tax Claims procedures in A.R.S. § 12-172 is not controverted, or if it is controverted but overruled, the case must be reclassified as a Small Tax Claim, and the Clerk's Office must assign the case a new number as provided in Rule 8.