Salt River Project Agricultural Improvement & Power District v. Miller Park, L.L.C.

OPINION

BALES, Justice.

¶ 1 This condemnation case presents two issues. We hold that the trial court did not abuse its discretion in excluding evidence of the land owner’s prior statements of valuation for property tax purposes. We also hold that mandatory cost-based sanctions may be imposed under Arizona Rule of Civil Procedure 68 even though Arizona Revised Statutes (“A.R.S.”) § 12-1128(A) (2003) gives trial courts discretion to apportion costs among the parties in condemnation actions.

I

¶ 2 Miller Park, LLC and Miller Park II, LLC (“Miller Park”) bought undeveloped land near Buckeye in 1997…