Original Apartment Movers, Inc. v. Waddell

OPINION

WEISBERG, Presiding Judge.

This appeal stems from the granting of a motion to dismiss in a declaratory judgment action. Because we hold that the trial court should decline to accept a declaratory judgment action when the issue in question is factually based and more appropriately decided through administrative procedures, we affirm.

Facts and Procedural History

The Department of Revenue (“DoR”) attempted to audit the records of appellant, the Original Apartment Movers, Inc. (“Movers”), to determine whether it owed transaction privilege taxes, see A.R.S. § 42-1310.02 (1991), but Movers…