Cyprus Bagdad Copper Corp. v. Arizona Department of Revenue

OPINION

TOCI, Judge.

Cyprus Bagdad Copper Corporation (“Cyprus”) prevailed after trial in a property tax valuation matter. Cyprus requested “fees and other expenses” pursuant to Ariz.Rev. Stat. Ann. (“A.R.S.”) section 12-348 (1990).1 The tax court ruled that Cyprus was not eligible for an award pursuant to subsection (A) of that statute but was only eligible for one pursuant to subsection (B). The tax court further ruled that the $20,000 cap in section 12-348(E)(5) on subsection (B) awards applied not only to attorney’s fees but to all other awardable expenses and taxable costs.

The tax court…