Legal Opinion
Arizona Telco Federal Credit Union v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided April 19, 1988No. 2 CA-CV 88-0099PublishedCited by 8 opinions
1Opinion of the Court
OPINION
ROLL, Judge.
Plaintiff/appellant Arizona Telco Federal Credit Union (Telco) appeals from the trial court’s granting of a motion to dismiss filed by defendants/appellees Arizona Department of Revenue (the Department) and various officials of Maricopa County. Tel-co had sought a refund for certain property taxes paid for the tax years 1983-1985 as a result of an assessment error by the Department and Maricopa County. For the reasons set forth below, we vacate the order of the trial court dismissing Telco’s complaint and remand for further proceedings consistent with this opinion.
FACTS
Telco…
2Cases cited11 opinions
- Fleming v. Pima CountyArizona Supreme Court · 1984
- American Continental Life Insurance v. Ranier Construction Co.Arizona Supreme Court · 1980
- Northern Arizona Gas Service, Inc. v. Petrolane Transport, Inc.Court of Appeals of Arizona · 1984
- Norcor of America v. Southern Arizona International Livestock Ass'nCourt of Appeals of Arizona · 1979
- Gosnell Development Corp. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1987
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Martineau v. Maricopa CountyCourt of Appeals of Arizona · 2004
- S & R PROPERTIES v. Maricopa CountyCourt of Appeals of Arizona · 1993
- E.C. Garcia & Co. v. Arizona State Department of RevenueCourt of Appeals of Arizona · 1993
- Hibbs v. Chandler Ginning Co.Court of Appeals of Arizona · 1990
- Hormel v. Maricopa CountyCourt of Appeals of Arizona · 2010
3 more not listed; retrieve them via the Exa API.