Bank of America National Trust & Savings Ass'n v. Maricopa County

OPINION

BERCH, Presiding Judge.

¶ 1 Bank of America National Trust and Savings Association (“Bank”) appeals from summary judgment for Maricopa County and the Arizona Department of Revenue (“ADOR”) on the Bank’s consolidated claims 1 for refunds of 1995 and 1996 property taxes it alleges were illegally assessed and collected because the statute that formerly taxed “possessory interests” had been repealed effective January 1, 1995. The trial court ruled that an allegation made in a property tax valuation appeal in the tax court judicially estopped the Bank from taking an inconsistent position in…