Sonoran Peaks, LLC v. Maricopa County

OPINION

HOWE, Judge.

¶ 1 Sonoran Peaks, LLC and Wildcat Ridge, LLC (collectively “Taxpayers”) appeal from the tax court’s orders dismissing their real property tax appeals for the tax year 2012. Taxpayers argue that the tax court retained jurisdiction over their 2012 appeals for purposes of enforcing the parties’ settlement agreements. Alternatively, Taxpayers argue that if the court did not have jurisdiction over the appeals, then it could not issue a ruling construing or interpreting the settlement agreements. For the following reasons, we affirm.

FACTS AND PROCEDURAL HISTORY

¶2 In December…