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First, we look to the statute’s language as the best indicator of the legislature’s intent, and “‘when the language is clear and unequivocal, it is determinative of the statute’s construction.’” quoting Deer Valley Unified Sch.

We review the rulings on those grounds that Payne raised at trial for an abuse of discretion, ¶ 28, and review de novo constitutional issues and the meaning of the rules of evidence, ¶ 6

If “the language is clear and unequivocal, it is determinative of the statute’s construction.” ¶ 7 , (quoting Deer Valley Unified Sch.

¶ 7 , ("Rules and statutes 'should be harmonized wherever possible and read in conjunction with each other.’ ” (citation omitted)).

City of Peoria v. Brink’s Home Sec., Inc., ¶ 6 , (quotation omitted) (especially important in tax cases to begin with words of the operative statute); ¶ 6 , (de novo review for issues of law).

We look first to the plain language of a rule because that is ‘the best and most reliable index of [the rule’s] meaning.’ ” Newell, , 210 P.3d at 1285 , , (alteration in Newell; citations omitted).

“As with statutes, court rules „should be harmonized wherever possible and read in conjunction with each other.‟” Haroutunian v. Valueoptions, Inc.

¶ 7 , (finding the best and most reliable index of a statute’s meaning is its language; if the language is clear and unequivocal, it is determinative of construction).

The most reliable indication of a statute’s meaning is its language, and “when the language is clear and unequivocal, it is determinative of the statute’s construction.” ¶ 7 , (citation omitted).

¶ 8 We review issues involving the interpretation of court rules de novo and “evaluate procedural rules using principles of statutory construction.” ¶ 7 , ¶ 7 , (principles of statutory construction used to interpret court rules).

However, “[r]ules and statutes ‘should be harmonized wherever possible and read in conjunction with each other.’ ” ¶ 7 , (quoting Phoenix of Hartford, Inc. v. Harmony Rests., Inc., , ).

We apply “fundamental principles of statutory construction, the cornerstone of which is the rule that the best and most reliable index of *148 a statute’s meaning is its language and, when the language is clear and unequivocal, it is determinative of the statute’s construction.” ¶ 7 , (citations omitted).

If “the language is clear and unequivocal, it is determinative of the statute’s construction.” ¶ 7 , (quoting Deer Valley Unified Sch.

If “the language is clear and unequivocal, it is determinative of the statute’s construction.” ¶ 7 , (quoting Deer Valley Unified Sch.

Because the parties base their challenge to that decision on the construction of court rules, which we review de novo, and because the question presented is a matter of first impression, we accept jurisdiction to review respondent Judge Hantman’s ruling pursuant to Rule 17.4(g).1 See State ex rel.