Pima County Assessor v. Arizona State Board of Equalization

OPINION

LANKFORD, Presiding Judge.

¶ 1 The Arizona State Board of Equalization (“the Board”) appeals from a judgment of the tax court. That court accepted jurisdiction in a special action filed by Pima County and the Pima County Assessor (“the County”). The tax court ruled that the Board lacked jurisdiction to consider and rule on any taxpayer’s claim of property tax error1 concerning property on which the taxpayer had already prosecuted a tax appeal2 for the affected tax year. The issues presented on appeal are:(1) Did the tax court abuse its discretion in accepting special action…