Legal Opinion
Arizona Department of Revenue v. Maricopa County
Arizona Supreme Court
Decided November 9, 1978No. 13979PublishedCited by 13 opinions
1Opinion of the Court
STRUCKMEYER, Vice Chief Justice.
This special action was brought by the Arizona Department of Revenue to resolve a dispute with Maricopa County over the proper application of § 22 of Ch. 152 of the Session Laws of 1977. Request for relief denied.
The Arizona Department of Revenue is an agency of the State of Arizona, charged by A.R.S. § 42-111.03 with providing a coordinated and uniform system of tax administration for the State. It has general supervision over the counties of the State in the enforcement of the ad valorem property tax laws of the State of Arizona, A.R.S. § 42-123.01. Pursuant…
2Cases cited3 opinions
- Sellinger v. Freeway Mobile Home Sales, Inc.Arizona Supreme Court · 1974
- Arizona State Tax Commission v. Staggs Realty Corp.Arizona Supreme Court · 1959
- State Board of Directors for Junior Colleges v. NelsonArizona Supreme Court · 1969
3Cited by13 opinions
- Collins v. StockwellArizona Supreme Court · 1983
- Collins v. StockwellArizona Supreme Court · 1983
- City of Phoenix v. SUPER. COURT, MARICOPA CTY.Court of Appeals of Arizona · 1985
- Marlar v. StateCourt of Appeals of Arizona · 1983
- Rio Rico Properties v. Santa Cruz CountyArizona Tax Court · 1992
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