Luther Construction Co. v. Arizona Department of Revenue

OPINION

TIMMER, Judge.

¶ 1 In Valencia Energy Co. v. Arizona Dep’t of Revenue, 191 Ariz. 565, 576, 578-79, ¶¶ 34, 41, 959 P.2d 1256, 1267, 1269-70 (1998), our supreme court held that in rare situations, the Arizona Department of Revenue (“ADOR”) can be equitably estopped from assessing a tax that is legally owed by a taxpayer. We decide in this appeal whether the tax court correctly ruled as a matter of law that Luther Construction Co., Inc. cannot demonstrate such a rare situation, and summary judgment upholding ADOR’s assessment of delinquent tax against Luther is therefore appropriate.…