Strawberry Ridge Estates, LLC v. Gila County

OPINION

SWANN, Judge:

¶ 1 In this opinion, we hold that a property owner challenging a property tax assessment under A.R.S. § 42-18352(E) is entitled to maintain the action in tax court once the taxes are paid, without regard to the delinquency of the payment.

FACTS AND PROCEDURAL HISTORY

¶ 2 Strawberry Ridge Estates, LLC (“Strawberry Ridge”), owns multiple parcels of real property (“the Property”) located in a residential subdivision in Gila County (“the County”). For tax years 2008 through 2011, Strawberry Ridge failed to pay real property taxes. The Gila County Treasurer (“the Treasurer”) sold…