Arizona § 12-173 - Notice; dismissal; removal
Full text of Arizona Arizona Revised Statutes § 12-173 — Notice; dismissal; removal, with citation guidance and answers to common questions.
§ 12-173. Notice; dismissal; removal
A. After the taxpayer makes an election to use small claims procedures, the applicable state or local taxing authority shall be notified and provided a copy of the complaint by mail by the clerk of the tax court and becomes a party to the small claims case after receiving the notice.
B. A taxpayer may dismiss a small claims case before the entry of judgment by notifying the clerk of the tax court in writing. A dismissal by the taxpayer is with prejudice.
C. The judge or commissioner may reclassify a small claims procedure as a regular tax court case if the requirements of section 12-172 are not met.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 12-173
What does Arizona Revised Statutes § 12-173 cover?
Section 12-173 ("Notice; dismissal; removal") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 12-173?
A common citation format is "Arizona Revised Statutes § 12-173" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 12-173 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.