Legal Opinion
Berge Ford, Inc. v. Maricopa County
Arizona Tax Court
Decided September 11, 1992No. Nos. TX 91-00932, TX 91-01352PublishedCited by 4 opinions
1Opinion of the Court
OPINION
MORONEY, Judge.
The Issue Presented and How It Comes To The Court
Both of the above captioned cases are property tax appeals brought to the Court pursuant to A.R.S. § 42-246.1 In both cases, the Taxpayer has, in an earlier proceeding, challenged the valuation or classification of the same property for the same tax year as is the property and year which is the subject of the cases here under review.
In Berge Ford, the subject property was classified in class four by the Assessor pursuant to A.R.S. § 42-162, and valued as vacant land. The Taxpayer appealed the valuation to the Assessor…
2Cases cited7 opinions
- Southern Pacific Company v. Cochise CountyArizona Supreme Court · 1963
- McCluskey v. SparksArizona Supreme Court · 1955
- Cty. of Pima v. State Dept. of Revenue, Etc.Arizona Supreme Court · 1977
- Rcj Corp. v. Dept. of Revenue, Maricopa Cty.Arizona Tax Court · 1991
- Department of Property Valuation v. Salt River Project Agricultural Improvement & Power DistrictArizona Supreme Court · 1976
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Aileen H. Char Life Interest v. Maricopa CountyArizona Supreme Court · 2004
- Federal Deposit Insurance v. Maricopa CountyArizona Tax Court · 1993
- Solar v. AdorCourt of Appeals of Arizona · 2019
- Aileen H Char Life Int v. Maricopa CoArizona Supreme Court · 2004