Legal Opinion
S & R PROPERTIES v. Maricopa County
Court of Appeals of Arizona
Decided September 28, 1993No. 1 CA-TX 91-0024PublishedCited by 19 opinions
1Opinion of the Court
OPINION
TOCI, Presiding Judge.
The taxpayers brought separate special actions in the tax court, claiming that each taxpayer’s property had been misclassified, and that as a result, each had paid excessive real property taxes for the years 1985 through 1989. They also alleged that Maricopa County (“the County”) and the Arizona Department of Revenue (“DOR”) failed to perform duties required by law in refusing to respond to their refund requests and to negotiate in good faith with their agent. The taxpayers requested refunds of the excess taxes pursuant to Ariz.Rev.Stat. Ann. (“A.R.S.”) sections…
2Cases cited27 opinions
- Schweiger v. China Doll Restaurant, Inc.Court of Appeals of Arizona · 1983
- State v. SweetArizona Supreme Court · 1985
- State v. BirminghamArizona Supreme Court · 1964
- Hall v. A.N.R. Freight System, Inc.Arizona Supreme Court · 1986
- Gilbert v. Board of Medical ExaminersCourt of Appeals of Arizona · 1987
22 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Shelby School v. Arizona State Board of EducationCourt of Appeals of Arizona · 1998
- Enterprise Leasing Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2008
- E.C. Garcia & Co. v. Arizona State Department of RevenueCourt of Appeals of Arizona · 1993
- Westin Tucson Hotel Co. v. State Department of RevenueCourt of Appeals of Arizona · 1997
- Woodbury Amsource, Inc. v. Salt Lake CountyUtah Supreme Court · 2003
14 more not listed; retrieve them via the Exa API.