Bowles v. Arizona Department of Revenue

OPINION

HATHAWAY, Judge.

Plaintiff/appellant brought this special action in the superior court in Pima County against the Arizona Department of Revenue requesting an order that the defendant issue its certificate pursuant to A.R.S. § 43-1362 or, in the alternative, find that by reason of the failure of defendant to advise plaintiff of any tax due, plaintiff had waived all tax liability. A defense motion to dismiss was heard by the court and treated as a motion for summary judgment under the provisions of Rule 56, Rules of Civil Procedure, 16 A.R.S. Prior to hearing the motion, the parties…