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HOHOKAM RESOURCES v. MARICOPA COUNTY

No. 1 CA-TX 90-028.

169 Ariz. 596 (1991)

821 P.2d 257

HOHOKAM RESOURCES, an Arizona partnership, Plaintiff-Appellee, v. MARICOPA COUNTY, Defendant-Appellant.

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

October 31, 1991.

Attorney(s) appearing for the Case

O'Connor, Cavanagh, Anderson, Westover, Killingsworth & Beshears, P.A. by Jeffrey B. Smith, Larry L. Smith, Phoenix, for plaintiff-appellee.

Helm & Kyle, Ltd. by John D. Helm, Roberta S. Livesay, Tempe, for defendant-appellant.

OPINION

EHRLICH, Presiding Judge.

Maricopa County appeals from a tax court judgment determining that the Maricopa County Assessor had illegally increased the limited value of a parcel owned by Hohokam Resources (taxpayer) for tax year 1988 beyond the maximum percentage increase permitted by Ariz. Rev. Stat. Ann. (A.R.S.) § 42-201.02(B). The county also challenges the tax court's decision to award the taxpayer $10,000 in attorneys' fees pursuant to A...

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