12-174. Hearing; representation; no appeal
right
A. A small claims hearing shall be informal and the judge or commissioner may hear
any testimony and receive any evidence necessary for a just and equitable determination
of the case. All testimony shall be given under oath.
B. A party in a small claims case may appear on his own behalf or may be
represented by an attorney licensed in this state or any other person the court allows to
participate in the hearing.
C. The judgment in a small claims case in the tax court is conclusive on all
parties and shall not be appealed. The judgment may include any orders necessary to
effectuate the judgment but shall not be considered as judicial precedent or be given any
effect in any other proceeding.
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