Magellan South Mountain Ltd. Partnership v. Maricopa County

OPINION

GERBER, Judge.

¶ 1 Magellan South Mountain Limited Partnership and American Newland Associates (“taxpayers”) appeal from summary judgment. They contend that their properties, on which improvements were being constructed during 1996, should have been valued as of January 1, 1996, rather than September 30, 1996. The appeal raises the following issues:

1. Whether the trial court erred in denying the taxpayers’ request to postpone ruling on appellees’ motion for partial summary judgment because appellees’ failure to provide the taxpayers with disclosure statements or relevant evidence in…