ELLMAN LAND CORP. v. STATE

No. TX 90-01222.

169 Ariz. 13 (1991)

816 P.2d 272

ELLMAN LAND CORP. v. STATE of Arizona; Arizona Department of Revenue; Maricopa County.

Tax Court of Arizona.

August 22, 1991.


Attorney(s) appearing for the Case

Mariscal, Weeks, McIntyre & Friedlander, P.A. by Brian M. Mueller, Phoenix, for plaintiffs-appellants.

Atty. Gen. by Steven R. Partridge, for defendant-appellee Phoenix, Arizona Dept. of Revenue.

Maricopa County Atty. by James D. Winter, Phoenix, for defendants-appellees Maricopa County.


OPINION

MORONEY, Judge.

This is a property tax appeal pursuant to A.R.S. § 42-246. The Plaintiff, who is the taxpayer, sued the State of Arizona, the Arizona Department of Revenue, and Ira Friedman, the Assessor of Maricopa County.

The complaint was filed on November 1, 1990. All of the named defendants were served within ten days of filing. The subject property is located in Maricopa County.

On March 14, 1991, Maricopa County filed...

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