Maricopa County v. Superior Court

OPINION

JACOBSON, Presiding Judge.

Maricopa County seeks special action review of the tax court’s denial of the county’s motion to dismiss four consolidated tax appeals brought by First Interstate Bank of Arizona N.A. (First Interstate), the senior lienholder on the properties. The issue raised is whether a senior lienholder is entitled to appeal from the valuation or classification of real property as a “taxpayer” or “owner” when that lienholder has paid the property taxes under protest and has begun foreclosure proceedings on the property as a result of the default of the record owner.…