Maricopa County v. Property Tax Oversight Commission

OPINION

GARBARINO, Judge.

The Property Tax Oversight Commission (PTOC) appeals from the grant of summary judgment in favor of Maricopa County (the County). PTOC contends that sums paid by the County as property tax refunds for prior years fall within the County’s levy limit for the year of payment pursuant to Article 9, section 19 of the Arizona Constitution and Arizona Revised Statutes Annotated (A.R.S.) sections 42-301 to 313 (1991 & Supp.1996). We find that the trial court properly granted summary judgment and affirm.

FACTUAL AND PROCEDURAL HISTORY

In 1990, this Court decided Hayden Partners…