Hormel v. Maricopa County

OPINION

WINTHROP, Presiding Judge.

¶ 1 This appeal from denial of special action relief arises out of an attempt by George A. Hormel II and Jamie R. Hormel, trustees of the George A. Hormel II Trust (“Taxpayer” or “the Trust”) to enforce the payment of refunds based on reclassification of property known as the Wrigley Mansion (“the Property”) during tax years 2001, 2002, and 2003 pursuant to Arizona Revised Statutes (“AR.S.”) section 42-16254 (Supp.2009), 1 the property tax error correction statute. Mari-copa County (“the County”) opposes the payment of the refunds, arguing that any…