Arizona Tax Research Ass'n v. Maricopa County

OPINION

LIVERMORE, Presiding Judge.

This case arose from a dispute over how the property tax levy limitation is to be calculated under § 42-301(A) when utility property previously under construction is completed and placed into service.

In late 1987 a number of property owners filed suit challenging the legality of Maricopa County’s calculation of the 1987 primary property tax rate and levy limitation and requesting refunds, declaratory relief, and attorneys’ fees. The trial court granted the plaintiffs’ motion for summary judgment on the claim that Maricopa County’s calculation violated A.R.S.…