Forum Development, L.C. v. Arizona Department of Revenue

OPINION

WEISBERG, Judge.

These consolidated appeals concern provisions enacted in 1994 and 1995 to govern the filing of valuation and classification appeals during a two-year transition between the pre-1995 statutory valuation and tax appeal timetable and the post-1996 timetable. For the reasons set forth below, we affirm.

FACTS AND PROCEDURAL HISTORY

In an uncodified session law, the legislature set forth procedures for the review of tax assessments during an interim period consisting of tax years 1995 and 1996. The session law required county assessors to mail property assessment notices for…