Rule 4. Caption

(a) Title of the Court. The court title used in the caption of documents filed in the Tax Court is two lines, as follows: THE SUPERIOR COURT OF THE STATE OF ARIZONA IN THE ARIZONA TAX COURT (b) Other Requirements. The court title must appear centered on or below line 6 of the first page of every filed document, and the first page must also contain: (1) the parties, below the court title and to the left of the center of the page; (2) the case number, below the court title, in the space to the right of the parties; and (3) a brief description of the nature of the document, immediately below the case number. (c) Additional Requirements for Captions in Small Tax Claims Cases. (1) If a party elects to proceed as a Small Tax Claim under Part V of these rules, the words “SMALL TAX CLAIMS PROCEDURE” should be inserted below the description of the nature of the document. (2) If a party's representative in a Small Tax Claims case is not an active member of the State Bar of Arizona, the first page of the document must still contain the information required by Local Rule 2.15(a), except for the State Bar attorney identification number. If the representative is certified or registered by any governmental body for a reason relating to taxation, the first page of the document must also contain the representative's certification or registration information, including any identification number. Examples of certification or registration include “CPA” or “IRS Enrolled Agent.”