BROMLEY GROUP v. ARIZ. DEPT. OF REVENUE

No. 1 CA-TX 90-031.

170 Ariz. 532 (1991)

826 P.2d 1158

BROMLEY GROUP, LTD., a California limited partnership, Plaintiff-Appellee, Cross-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellant, Cross-Appellee.

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

Reconsideration Denied September 6, 1991.

Review Denied April 7, 1992.


Attorney(s) appearing for the Case

Fennemore Craig by Timothy Berg, Paul Mooney, J. Scott Askew, Phoenix, for plaintiff-appellee, cross-appellant.

Robert K. Corbin, Former Arizona Atty. Gen. by Frank L. Migray, Former Asst. Atty. Gen., and Grant Woods, Arizona Atty. Gen. by Anthony B. Ching, Sol. Gen., Paula S. Bickett, Steven R. Partridge, Asst. Attys. Gen., Phoenix, for defendant-appellant, cross appellee.

Richard M. Romley, Maricopa County Atty. by Rachelle Z. Leibsohn, Deputy County Atty., Phoenix, for amicus curiae Maricopa County.

Stephen D. Neely, Pima County Atty. by Peter E. Pearman, Deputy County Atty., Tucson, for amicus curiae Pima County.


OPINION

GERBER, Judge.

Bromley Group, Ltd. (taxpayer) brought a property tax valuation appeal in the tax court and prevailed on the merits. The Arizona Department of Revenue (Department) appeals from the portion of the judgment that awarded the taxpayer its attorney's fees, expert witness fees and taxable and nontaxable costs pursuant to former A.R.S. § 12-348(A)(2). The taxpayer cross-appeals from the tax...

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