Arizona Department of Revenue v. Superior Court

OPINION

THOMPSON, Judge.

This special action arises from a tax court ruling that an Arizona Department of Revenue employee was subject to the “one independent [expert] witness” presumption. Petitioners Arizona Department of Revenue (the department) and Pinal and Gila counties request relief from a pre-trial ruling made pursuant to Ariz. R. Civ. P. 43(g) [Rule 43(g) ]. Amended in 1991 as part of a set of litigation reforms, Rule 43(g) presumptively limits independent expert witnesses to one witness per issue per side.

We now clarify the meaning of “independent [expert] witness” and grant…