Turf Paradise, Inc. v. Maricopa County

OPINION

CONTRERAS, Presiding Judge.

Maricopa County and the Arizona Department of Revenue (referred to hereinafter as “the County”) appeal from the Arizona Tax Court’s (“tax court”) entry of judgment which dismissed plaintiff Turf Paradise, Inc.’s (“Turf Paradise”) Complaint and Notice of Tax Appeal and struck the County’s counterclaim. The issue presented is whether, once a taxpayer files an action challenging the valuation of its property and then moves to dismiss the action with prejudice, the County can nevertheless continue to maintain an action denominated a “counterclaim” seeking a…