Abrams Airborne Manufacturing, Inc. v. State Department of Revenue

OPINION

FIDEL, Presiding Judge.

An Arizona statute requires counties to refund taxes that result from “an erroneous *591assessment.” Arizona Revised Statutes Annotated (“A.R.S.”) § 11-506(A). We decide in this appeal that an assessment stemming from the taxpayer’s own error in classifying its property does qualify as “an erroneous assessment” within the meaning of the statute if all other statutory conditions are met.

I

Abrams Airborne Manufacturing, Inc. (“Abrams”) filed State of Arizona business personal property statements in 1990, 1991, and 1992 that erroneously identified computer equipment as…