Tile USA v. Maricopa County

OPINION

JACOBSON, Judge.

The Maricopa County Board of Supervisors, acting as the County Board of Equalization, determined that a 147-acre parcel at 1-10 and Warner Road in Maricopa County was to be valued under the favorable “income” method specified by A.R.S. § 42-141(A)(5) because it constituted property “used for agricultural purposes.” The Arizona Department of Revenue (Department) filed an untimely appeal from this ruling to Division One of the Arizona Board of Tax Appeals (BTA). See A.R.S. § 42-245. BTA declined to entertain the appeal. Later, however, at the request of the County and the…