Legal Opinion
Westward Look Development Corp. v. Department of Revenue
Court of Appeals of Arizona
Decided June 29, 1983No. 2 CA-CIV 4719PublishedCited by 13 opinions
1Opinion of the Court
OPINION
HOWARD, Chief Judge.
In 1974 appellee Westward Look Development Corp., Inc., (Westward Look) added seven buildings consisting of 42 rental units to its resort facilities in Tucson. Through an error in the assessor s office these new improvements were not included in the full cash value of appellee’s property for the tax years 1975 through 1980. The error was discovered in 1981 and, upon notice to Westward Look, a hearing was held to correct the valuation of the property. On July 28, 1981, the board of equalization corrected the omission by accepting the assessor’s recommended change of…
2Cases cited7 opinions
- Korash v. MillsSupreme Court of Florida · 1972
- Hunt v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1939
- Leyh v. GlassSupreme Court of Oklahoma · 1973
- Palmer v. Beadle CountySouth Dakota Supreme Court · 1944
- Whited v. Louisiana Tax CommissionSupreme Court of Louisiana · 1934
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Tucson Electric Power Co. v. Apache CountyCourt of Appeals of Arizona · 1995
- Scottsdale Princess Partnership v. Maricopa CountyCourt of Appeals of Arizona · 1995
- County Board of Equalization v. State Tax Commission Ex Rel. Sunkist Service Co.Utah Supreme Court · 1990
- Municipality of Anchorage v. Alaska Distributors Co.Alaska Supreme Court · 1986
- Marsico Capital Management, LLC v. Denver Board of County CommissionersColorado Court of Appeals · 2013
8 more not listed; retrieve them via the Exa API.