Swift Transportation Co. v. Maricopa County

OPINION

OROZCO, Judge.

¶ 1 Swift Transportation Company, Inc., (Taxpayer) appeals from the tax court’s judgment holding that Maricopa County did not violate Arizona Revised Statutes (A.R.S.) section 42-15105 (2006) 1 in revaluing Taxpayer’s property for the 2007 tax year. For the following reasons, we affirm.

FACTS AND PROCEDURAL BACKGROUND

The Initial Assessment

¶2 The Maricopa County Assessor (the Assessor) values real property at full cash value. A.R.S. § 42-13051.B.2 (Supp.2009). 2 For property tax purposes, “full cash value” means “the value determined as prescribed by statute. If no…