Church of the Isaiah 58 Project of Arizona, Inc. v. La Paz County

OPINION

DOWNIE, Judge.

¶ 1 Church of the Isaiah 58 Project of Arizona, Inc. (“Taxpayer”) appeals the dismissal of its complaint by the Arizona Tax Court. We affirm and hold that because taxing authorities acted under semblance of authority, the tax court appropriately dismissed Taxpayer’s claims for injunctive relief. Additionally, the counts of the complaint seeking declaratory relief were properly dismissed because Taxpayer did not pay the assessed taxes before filing suit.

FACTS AND PROCEDURAL HISTORY

¶ 2 Taxpayer purchased the real property at issue in these proceedings (“the Property”) in…