Hohokam Resources v. Maricopa County

OPINION

EHRLICH, Presiding Judge.

Maricopa County appeals from a tax court judgment determining that the Maricopa County Assessor had illegally increased the limited value of a parcel owned by Hohokam Resources (taxpayer) for tax year 1988 beyond the maximum percentage increase permitted by Ariz.Rev.Stat.Ann. (A.R.S.) § 42-201.02(B). The county also challenges the tax court’s decision to award the taxpayer $10,000 in attorneys’ fees pursuant to A.R.S. § 12-349 based on the court’s finding that the county “defended the claim without substantial justification and unreasonably expanded or delayed…