Legal Opinion
4501 Northpoint LP v. Maricopa County
Court of Appeals of Arizona
Decided February 8, 2005No. 1 CA-TX 02-0027PublishedCited by 1 opinion
1Opinion of the Court
*561OPINION
THOMPSON, Presiding Judge.
¶ 1 This appeal challenges the tax court’s denial of attorneys’ fees to 4501 Northpoint LP (Taxpayer) after it accepted an offer of judgment from Maricopa County (County). The tax court ruled that the judgment, entered pursuant to Arizona Rule of Civil Procedure 68, was not an adjudication on the merits qualifying Taxpayer to receive attorneys’ fees under Arizona Revised Statutes (A.R.S.) section 12-348(B)(1) (2003). For the following reasons, we affirm.
FACTUAL AND PROCEDURAL HISTORY
¶ 2 This case arises out of a property tax valuation for the AMC theater…
2Cases cited17 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- United States v. UrserySupreme Court of the United States · 1996
- United States v. Guy Jerome UrseryCourt of Appeals for the Sixth Circuit · 1995
- Chaney Building Co. v. City of TucsonArizona Supreme Court · 1986
- Satsky v. Paramount Communications, Inc.Court of Appeals for the Tenth Circuit · 1993
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3Cited by1 opinion
- 4501 NORTHPOINT LP v. Maricopa CountyArizona Supreme Court · 2006