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FORTY NORTH CENTER PARTNERS v. MARICOPA CTY.

No. TX 88-00532.

160 Ariz. 591 (1989)

774 P.2d 1381

FORTY NORTH CENTER PARTNERS v. MARICOPA COUNTY; Arizona Department of Revenue.

Tax Court of Arizona.

March 30, 1989.

Attorney(s) appearing for the Case

Killian, Legg, Nicholas, Fischer, Wirken Cook & Pew by Douglas K. Cook, Mesa, Attorney for plaintiffs-appellants.

Attorney Gen. by Jack B. Schiffman, Phoenix, for defendant-appellee, Arizona Dept. of Revenue.

Maricopa County Atty., Civ. Div. by Sandor O. Shuch, Phoenix, for defendant-appellee, Maricopa County.

OPINION

MORONEY, Judge.

The plaintiff has filed a complaint seeking to appeal a real property valuation made by the Maricopa County Assessor. The Assessor's valuation was made pursuant to A.R.S. § 42-221(D). No administrative appeals were taken by the plaintiff. The statutory authority under which the plaintiff now seeks to appeal the Assessor's determination is found in A.R.S. § 42-246. A.R.S. § 42...

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