Ariz. R. Civ. App. P. 28.1
As amended through December 6, 2023
The appellate court websites must post any memorandum decision that addresses, in the discretion of the issuing appellate court, substantive or significant procedural tax issues. The website will post the decision as required by law and in a manner that prominently indicates that a tax memorandum decision is not binding legal precedent and that a citation to the decision is not permitted except as provided under Rule 28.
Ariz. R. Civi. app. proc. 28.1
APPLICATION
<The Jan. 1, 2015 amendment is applicable to all appeals filed on or after Jan. 1, 2015, as well as all other appeals pending on that date, except when application would not be feasible or would work an injustice, so that the former rule will be applied.>