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.
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