Aida Renta Trust v. Department of Revenue

OPINION

PATTERSON, Judge.

¶ 1 This appeal addresses two issues:

1. Whether Arizona law imposes a “jurisdictional” requirement that a taxpayer pay “under protest” a tax alleged to have been illegally collected before the taxpayer may maintain an action under Arizona Revised Statutes Annotated (A.R.S.) sections 42-11004 and 42-11005 (1998 Special Pamphlet) 1 to recover the tax, and

2. Whether a taxing authority violates the Equal Protection Clause 2 of the United States Constitution or the Uniformity Clause 3 of the Arizona Constitution by making full and unconditional payment of one taxpayer…