Widger v. Arizona Department of Revenue

OPINION

GARBARINO, Judge.

The appellants (Taxpayers) appeal from a signed minute entry order dismissing their action for a partial refund of property taxes for 1987 and 1988, and from a later order denying their motion for new trial. The appellees cross-appeal from the portion of the tax court’s opinion in Rio Rico Properties, Inc. v. Santa Cruz County, 172 Ariz. 80, 834 P.2d 166 (Tax 1992) 1 , that found the amending act of Ariz.Rev.Stat.Ann. (A.R.S.) section 11-506 unconstitutional to the extent it attempted to retroactively amend the statute.

FACTS AND PROCEDURAL HISTORY

The subject of this…