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Legal Opinion

Seafirst Corp. v. Dept. of Revenue

Arizona Tax Court

Decided May 22, 1992No. TX 90-00871PublishedCited by 6 opinions

1Opinion of the Court

172 Ariz. 54 (1992)

833 P.2d 725

SEAFIRST CORPORATION

v.

ARIZONA DEPARTMENT OF REVENUE; County of Maricopa.

No. TX 90-00871.

Tax Court of Arizona.

May 22, 1992.

Perry, Pierson & Kolsrud by Mark D. Svejda, Phoenix, for plaintiff-appellant.

Atty. Gen. by Steven R. Partridge, Phoenix, for defendant-appellee Arizona Dept. of Revenue.

Atty. Gen. by Daniel R. Christl, Phoenix, for defendant-appellee Maricopa County.

OPINION

MORONEY, Judge.

This is a property tax appeal pursuant to A.R.S. §§ 42-246 and 42-177. A.R.S. § 42-246 authorizes an appeal directly to superior court by a property owner dissatisfied with…

2Cases cited17 opinions

  1. Londoner v. City and County of DenverSupreme Court of the United States · 1908
  2. Luhrs v. City of PhoenixArizona Supreme Court · 1938
  3. Westinghouse Electric Corp. v. County of Los AngelesCalifornia Court of Appeal · 1974
  4. Rosenberg v. Arizona Board of RegentsArizona Supreme Court · 1978
  5. Yuma County v. Arizona & Swansea RailroadArizona Supreme Court · 1926

12 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Forum Development, L.C. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1997
  2. Berge Ford, Inc. v. Maricopa CountyArizona Tax Court · 1992
  3. Federal Deposit Insurance v. Maricopa CountyArizona Tax Court · 1993
  4. Hub Properties Trust v. Maricopa CountyCourt of Appeals of Arizona · 2015
  5. State ex rel. Arizona Department of Revenue v. Capitol Castings, Inc.Court of Appeals of Arizona · 2003

1 more not listed; retrieve them via the Exa API.

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