Bull HN Information Systems v. State Department of Revenue

OPINION

EHRLICH, Judge.

Bull HN Information Systems, Gould, Inc., Hexcel Corporation, Honeywell PMSD and Micro-Rel (“taxpayers”) appeal from a tax court judgment (1) declining to award them full refunds of ad valorem taxes on personal property which they argue was erroneously listed on the unsecured roll in 1988 through 1990 and (2) determining that they instead were entitled to recover the differences between the amounts they actually paid after May 20, 1990, and the amounts they would have paid if their personal property had been listed on the secured roll. The Maricopa County appellees…