State ex rel. Arizona Department of Revenue v. Capitol Castings, Inc.

OPINION

EHRLICH, Judge.

¶ 1 These consolidated appeals arise from tax-court proceedings conducted after this court issued its opinion and mandate in State *260ex rel. Arizona Department of Revenue v. Capitol Castings, Inc., 193 Ariz. 89, 970 P.2d 443 (App.1998)(“Capitol Castings I”). The Arizona Department of Revenue (“ADOR”) has appealed from an order granting Capitol Castings (“Capitol”) relief from the judgment entered on this court’s mandate. The order was an acknowledgment of post-mandate amendments to Arizona Revised Statutes section (“A.R.S. § ”) 42-5159(C)(1)(Supp.2002) adopted by 1999…