4501 NORTHPOINT LP v. Maricopa County

OPINION

BALES, Justice.

¶ 1 Section 12-348(B) of the Arizona Revised Statutes (“A.R.S.”) (2003) authorizes an award of attorneys’ fees to a taxpayer who “prevails by an adjudication on the merits” in an action challenging the assessment or collection of taxes. In this case, we hold that a taxpayer who accepts an offer of judgment in the taxpayer’s favor under Rule 68 of the Arizona Rules of Civil Procedure has prevailed by an adjudication on the merits and is therefore eligible for a fee award under § 12-348(B).

I

¶ 2 For purposes of property tax valuation, Maricopa County set the full cash value…