4501 Northpoint LP v. Maricopa County

¶ 20 The majority today holds that a judgment, properly entered pursuant to Rule 58, Arizona Rules of Civil Procedure, and awarding substantive, affirmative relief to the Taxpayer, does not constitute an “adjudication on the merits” such that the Taxpayer qualifies to request an award of attorneys’ fees pursuant to A.R.S. § 12-348(B). I disagree with such holding, and respectfully dissent.

*565¶ 21 As a starting point, we recognize that, in enacting § 12-348, the legislature intended “to reduce the economic deterrents individuals faced in contesting governmental actions, magnified by the disparity…