Legal Opinion

Federal Deposit Insurance v. Maricopa County

Arizona Tax Court

Decided June 15, 1993No. Nos. TX 92-00809, TX 92-01481PublishedCited by 2 opinions

1Opinion of the Court

OPINION

MURPHY, Judge Pro Tem.

On September 4, 1992, the Federal Deposit Insurance Corporation filed an action in the Tax Court pursuant to A.R.S. § 42-177 contesting the 1992 valuation of its property. On October 13, 1992, FDIC sold its property to Christopher Snow. On October 30, 1992, Snow also filed an action with the Tax Court pursuant to A.R.S. § 42-177 contesting the 1992 valuation of the same property.

*130FDIC and Snow filed a Joint Motion to Consolidate these two actions which the Court granted prematurely. The Defendant Taxing Authorities objected to such a consolidation and moved that…

2Cases cited5 opinions

  1. Devenir Associates v. City of PhoenixArizona Supreme Court · 1991
  2. Cty. of Pima v. State Dept. of Revenue, Etc.Arizona Supreme Court · 1977
  3. Maricopa County v. Superior CourtCourt of Appeals of Arizona · 1991
  4. Seafirst Corp. v. Dept. of RevenueArizona Tax Court · 1992
  5. Berge Ford, Inc. v. Maricopa CountyArizona Tax Court · 1992

3Cited by2 opinions

  1. Frederikson v. Maricopa CountyCourt of Appeals of Arizona · 1999
  2. MARACAY THUNDERBIRD v. Maricopa CountyArizona Tax Court · 2010

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