Ringier American v. ST. OF ARIZ. DEPT. OF REVENUE

OPINION

THOMPSON, Judge.

Appellant Ringier American (“Ringier”) appeals from a written tax court judgment dismissing its special action under Ariz.Rev. StatAnn. (“AR.S.”) § 11-506 for a partial refund of personal property taxes for tax years 1987 to 1990. We hold that Ringier’s claims are not cognizable under A.R.S. § 11-506, and that because Ringier failed to timely pursue the proper statutory procedures for appellate review, no remedy is available. The tax court’s judgment is therefore affirmed.

FACTS AND PROCEDURAL HISTORY

In 1990, Appellants Maricopa County, et al. (“DOR”) audited Ringier’s…