Rule 21. Reclassification When Small Tax Claim Requirements Not Met

(a) Reclassification Generally. If the Tax Court determines that a case designated as a Small Tax Claim does not meet the requirements of A.R.S. § 12-172, the Tax Court must reclassify the case as a “TX” tax case. The Clerk's Office must then assign the case a new number as provided in Rule 8. (b) Fees. After assigning a new case number under section (a), the Clerk's Office must assess the taxpayer and all other parties who are not exempt from the payment of filing and appearance fees, with the difference between what the party previously paid to file or appear, and the statutory fees required for a “TX” case. Parties must pay the assessment no later than 10 days after the Clerk's Office transmits the assessment notice.