Westin Tucson Hotel Co. v. State Department of Revenue

OPINION

NOYES, Presiding Judge.

Westin Tucson Hotel Co. (“Westin”) appeals from the Tax Court’s summary judgment ruling in favor of the State of Arizona Department of Revenue (“DOR”) and Pima County (“County”) 1 on Westin’s refund claims. Westin also appeals the denial of its Motion for Sanctions. Finding no error, we affirm.

I

On May 7, 1993 Westin filed its 1993 State of Arizona Business Personal Property Tax Statements, Form 82520 (“82520’s”) with the Pima County Assessor’s Office. According to Susan Patent of the Assessor’s Office, Form 82520 is used to indicate taxable personal property on…