Legal Opinion

MARACAY THUNDERBIRD v. Maricopa County

Arizona Tax Court

Decided April 22, 2010No. TX 2008-000808Published

1Opinion of the Court

231 P.3d 389 (2010)

MARACAY THUNDERBIRD, L.L.C.

v.

MARICOPA COUNTY.

No. TX 2008-000808.

Tax Court of Arizona.

April 22, 2010.

Mooney, Wright & Moore, PLLC by Paul J. Mooney, Jim L. Wright, Paul Moore and Bart S. Wilhoit, Mesa, for plaintiff.

Maricopa County Atty. by John W. Paulsen and Christopher C. Keller, Phoenix, for defendant.

OPINION

DEAN M. FINK, Judge.

Following oral argument, the Court took defendant's Motion to Dismiss for Lack of Subject Matter Jurisdiction under advisement. Upon further consideration of the briefing and argument, the Court rules as follows.

Facts

The facts of this case are not…

2Cases cited10 opinions

  1. Hall v. A.N.R. Freight System, Inc.Arizona Supreme Court · 1986
  2. Devenir Associates v. City of PhoenixArizona Supreme Court · 1991
  3. State Tax Commission v. ShattuckArizona Supreme Court · 1934
  4. Smotkin v. PetersonArizona Supreme Court · 1951
  5. Circle K Stores, Inc. v. Apache CountyCourt of Appeals of Arizona · 2001

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