Rule 31. APPEAL AND ELECTION

Appeal under the small claims procedure is an alternative procedure. If a case falls within the limits prescribed in Rule 32 of these Rules, a taxpayer may elect to appeal under the small claims procedure. By such election, the taxpayer waives the right to appeal further. The election is only as to the tax year and the tax involved in the notice of appeal. The taxpayer may withdraw the taxpayer’s case under the small claims procedure at any time by written notice to the clerk of the Tax Appeal Court, but such withdrawal does not affect the election, and the taxpayer has no further right to appeal. (Amended March 6, 1981, effective March 6, 1981; further amended May 30, 2006, effective July 1, 2006; further amended November 6, 2019, effective November 17, 2019.)