Legal Opinion
Pimalco, Inc. v. Maricopa County
Court of Appeals of Arizona
Decided January 9, 1997No. 1 CA-TX 96-0002PublishedCited by 4 opinions
1Opinion of the Court
TOCI, Judge.
In actions consolidated in the tax court, Pimalco, Inc. and Payless Cashways, Inc. (“taxpayers”) sought refunds of property taxes assessed on their leasehold interests in real property held by the United States Government in trust for the Gila River Indian Community (“the tribe”). The tribe challenged the validity of the possessory interest tax. 1 The parties now appeal from the grant of summary judgment to Maricopa County (“the County”) and the Arizona Department of Revenue (“DOR”).
The taxpayers and the tribe contend that (1) the tax court erred in finding the leasehold interests…
2Cases cited35 opinions
- Williams v. LeeSupreme Court of the United States · 1959
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
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3Cited by4 opinions
- Calpine Construction Finance Co. v. Arizona Depatment of RevenueCourt of Appeals of Arizona · 2009
- State v. Blaze Const. Co., Inc.Court of Appeals of Arizona · 1997
- Welch v. Sandoval County Valuation Protests BoardNew Mexico Court of Appeals · 1997
- Loveness v. State Ex Rel. Arizona Department of RevenueCourt of Appeals of Arizona · 1998