Arizona Department of Revenue v. Superior Court

OPINION

FIDEL, Judge.

Petitioners Arizona Department of Revenue and Maricopa County were defaulted when they failed to submit timely answers to property tax appeals filed in the Arizona Tax Court by taxpayers challenging their property valuations for 1989. This case concerns two such appeals by real parties in interest Citrus Heights Ranches and H & W Partnership #2. The tax court denied petitioners’ motions to set aside entry of default, and, in the one case that has proceeded to default hearing, refused to let petitioners present evidence on the issue of valuation. Petitioners bring this…