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LINCOLN FOSSEAT ASSOC. v. DEPT. OF REV.

No. 1 CA-TX 89-003.

167 Ariz. 36 (1990)

804 P.2d 765

LINCOLN FOSSEAT ASSOCIATES, a Texas limited partnership, Plaintiff-Appellee, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellant.

Court of Appeals of Arizona, Division 1, Department T.

May 24, 1990.

Attorney(s) appearing for the Case

Fennemore Craig, P.C. by Timothy Berg and Paul J. Mooney, Phoenix, for plaintiff-appellee.

Robert K. Corbin, Atty. Gen. by Frank L. Migray and Ian A. Macpherson, Asst. Attys. Gen., Phoenix, for defendant-appellant.

OPINION

JACOBSON, Presiding Judge.

The sole issue in this appeal is whether attorneys' fees and costs incurred by a party in establishing its "entitlement" to fees in the underlying action are precluded by A.R.S. § 12-348(G)(3) as fees "incurred in making application for an award." We hold they are not, and thus we affirm.

PROCEDURAL HISTORY

In November 1988, Lincoln Fosseat Associates (taxpayer) appealed its property tax valuation for...

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