MARICOPA COUNTY v. SUPERIOR COURT

Nos. 1 CA-SA 91-156-TX, 1 CA-SA 91-157-TX, 1 CA-SA 91-158-TX and 1 CA-SA 91-159-TX.

170 Ariz. 248 (1991)

823 P.2d 696

MARICOPA COUNTY, a body politic; the Arizona Department of Revenue, a department of the State of Arizona; Maricopa County Assessor; Maricopa County Board of Supervisors, et al., Petitioners, v. SUPERIOR COURT of the State of Arizona, in and for the COUNTY OF MARICOPA, the Honorable William T. Moroney, a judge thereof, Respondent Judge, FIRST INTERSTATE BANK OF ARIZONA N.A., Real Party in Interest.

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

December 31, 1991.


Attorney(s) appearing for the Case

Helm & Kyle, Ltd. by John D. Helm and Roberta S. Livesay, Tempe, for petitioner Maricopa County.

Grant Woods, Atty. Gen. by Michael Kempner, Asst. Atty. Gen., Phoenix, for Dept. of Revenue.

Mark Hyatt Tynan, Phoenix, for real party in interest.


OPINION

JACOBSON, Presiding Judge.

Maricopa County seeks special action review of the tax court's denial of the county's motion to dismiss four consolidated tax appeals brought by First Interstate Bank of Arizona N.A. (First Interstate), the senior lienholder on the properties. The issue raised is whether a senior lienholder is entitled to appeal from the valuation or classification of real property as a "taxpayer" or "owner" when that lienholder has paid...

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