City of Phoenix v. Paper Distributors of Arizona, Inc.

OPINION

SULT, Judge.

The City of Phoenix (the city) appeals from a tax court judgment awarding $16,807 in attorneys’ fees to taxpayer Paper Distributors of Arizona, Inc., (the taxpayer) pursuant to Arizona Revised Statutes Annotated (“AR.S.”) section 12-348(B) (1992). The Arizona Department of Revenue (DOR) has been granted leave to file a brief as amicus curiae. The city’s appeal raises two questions:

1. Whether the tax court erred in awarding fees to the taxpayer pursuant to A.R.S. section 12-348(B) where the taxing authority commenced the action in the tax court to contest an adverse…