U.S. West Communications, Inc. v. Arizona Department of Revenue

RYAN, Judge.

¶ 1 U.S. West Communications, Inc., (“US West”) brought a refund action in the tax court against the Arizona Department of Revenue (“ADOR”) and Arizona’s fifteen counties, challenging the 1996 valuation of a portion of its Arizona property. The tax court rejected ADOR’s argument that all of U.S. West’s Arizona property was correctly valued under Arizona Revised Statutes Annotated (“A.R.S.”) section 42-793(A)(l), and held instead that a portion of the property should have been valued under section 42-793(A)(2). The tax court granted summary judgment for U.S. West, and ADOR and the…