Navajo County v. Property Tax Oversight Commission

OPINION

GEMMILL, Judge.

¶ 1 Navajo County appeals from a tax court judgment sustaining a determination of appellee Property Tax Oversight Commission (“PTOC”) that Navajo County exceeded its ad valorem property tax levy limit for tax year 2000. The County paid $275,000 to settle lawsuits brought by medical care providers to recover for health care services rendered to indigent Navajo County residents from 1994 through 1999 but did not include the $275,000 in calculating its maximum ad valorem property tax levy. We hold that this expenditure must be included within Navajo County’s ad valorem…