Blaze Construction, Inc. v. Navajo Tax Commission

OPINION

Opinion delivered by

AUSTIN, Associate Justice.

The Navajo Tax Commission and Office of the Executive Director (“Commission”) move to dismiss this appeal, arguing that Blaze Construction, Inc. (“Blaze”) failed to fulfill the statutory requirement that it pay its tax liability prior to taking an appeal to this Court. Blaze responds that the statutory requirement violates its due process rights and contravenes the parties’ Tax Payment Agreement (“Agreement”). After review, we find that the statutory requirement does not violate due process rights and does not contravene the parties’…