Arizona Portland Cement Co. v. Arizona State Tax Court

OPINION

CONTRERAS, Presiding Judge.

The question in this Special Action is whether the trial court abused its discretion by granting Pima County’s Motion to Compel Disclosure of a taxpayer’s private business records and information while not correspondingly granting the taxpayer’s Motion for Protective Order pursuant to the confidentiality provisions of Ariz.Rev.Stat.Ann. (“A.R.S.”) section 42-108. We accept jurisdiction and grant relief.

I. FACTUAL AND PROCEDURAL BACKGROUND

On October 29, 1993, the taxpayer Arizona Portland Cement Company (“Portland Cement”) filed an appeal under A.R.S. section…