Roger Road Partners v. Pima County

OPINION

MORONEY, Judge.

The plaintiffs have filed suit pursuant to A.R.S. § 42-204(C) seeking to recover what the plaintiffs allege is an illegal tax. In essence, the plaintiffs’ claim that the valuation set on their property by the State Board of Tax Appeals was determined by the Board without jurisdiction to do so.

The plaintiffs appealed the Assessor’s determination of the value of the plaintiffs’ property to the Pima County Assessor pursuant to A.R.S. § 42-221. In such appeal, the plaintiffs identified their attorney as their representative. The plaintiffs did not prevail before the Pima…