Hamilton v. State

OPINION

LANKFORD, Judge.

The taxpayers filed this action for payment of unfiled claims, and retroactive increases in previously filed claims, for certain property tax credits (“PTC”). The Arizona Department of Revenue (“DOR”) appeals from summary judgment in favor of the taxpayers. The taxpayers cross-appeal, challenging limitations the tax court placed on the relief it awarded.

We have jurisdiction pursuant to Ariz. Rev.Stat.Ann. (“A.R.S.”) section 12-2101(B) (1994). We review the tax court’s summary judgment de novo. United Bank of Ariz. v. Allyn, 167 Ariz. 191, 195, 805 P.2d 1012, 1016…