Devenir Associates v. City of Phoenix

OPINION

GORDON, Chief Justice.

Devenir Associates (Devenir) seeks review of the court of appeals’ order granting City of Phoenix’s (City) motion to dismiss. The issue is whether the court of appeals erred in determining that the tax court’s opinion of June 22, 1990, constituted an appealable final judgment. We have jurisdiction pursuant to Ariz. Const, art. 6, § 5(3), and A.R.S. § 12-120.24.

FACTUAL AND PROCEDURAL HISTORY

On June 22, 1990, Arizona Tax Court Judge Moroney filed a written, signed “opinion” with the clerk of the court. The opinion outlined the parties’ legal arguments and facts, as…