Arizona Revised Statutes Title 48. Special Taxing Districts § 48-2755. Rules of procedure applicable in contests

A. The court hearing a contest as provided by this article, in inquiring into the regularity, legality or correctness of the proceedings, shall disregard any error, irregularity or omission which does not affect the substantial rights of the parties to the action. The rules of pleading and practice in civil actions which are not inconsistent with the provisions of this chapter shall be applicable to all actions or proceedings authorized by this chapter. The costs of a hearing or contest provided by this chapter may be allowed and apportioned between the parties, or taxed against the losing party, in the discretion of the court.

B. No contest authorized by this chapter shall be instituted except within the time and manner provided by this chapter.