SEMPRE LTD. PARTNERSHIP v. Maricopa County

OPINION

GEMMILL, Judge.

¶ 1 Sempre Limited Partnership (“Sempre”) filed an action in the Arizona Tax Court to challenge the Maricopa County Assessor’s valuation of Sempre’s real property. The tax court dismissed Sempre’s claim for lack of subject matter jurisdiction, concluding that Sempre was required to seek administrative review pursuant to Arizona Revised Statutes (“A.R.S.”) sections 42-12153 (2006) and 42-16051 (2006) before proceeding in superior court. Considering these statutes together with A.R.S. §§ 42-16201(A) (2006) and 42-15104 (2006), we hold that a taxpayer such as Sempre need…