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LARKIN v. STATE EX REL. ROTTAS

No. 1 CA-TX 91-006.

175 Ariz. 417 (1992)

857 P.2d 1271

Kenneth J. LARKIN and Murray W. Karsten, individual residents and property taxpayers in Maricopa County, Plaintiffs-Appellees, Cross-Appellants, v. STATE of Arizona, ex rel. Raymond ROTTAS, the Department of Administration of the State of Arizona and Richard Beissel, Defendants-Appellants, Cross-Appellees.

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

As Amended on Denial of Reconsideration January 8, 1993.

Petition and Cross-Petition for Review Denied September 21, 1993.

Attorney(s) appearing for the Case

Mohr, Hackett, Pederson, Blakley, Randolph & Haga, P.C. by Arthur W. Pederson, Thomas M. Quigley, Ronald P. Adams, Phoenix, for plaintiffs-appellees, cross-appellants.

Grant Woods, Atty. Gen. by Charles S. Pierson, Asst. Atty. Gen., Phoenix, for defendants-appellants, cross-appellees.

OPINION

GRANT, Presiding Judge.

The State of Arizona and Richard Beissel, the state's General Accountant, appeal from a tax court judgment that awarded the following sums as attorney's fees in post-judgment proceedings in a tax refund action: (1) $24,238.00 against the state pursuant to Ariz. Rev. Stat. Ann. ("A.R.S.") section 12-348; (2) $3,812.00 against the state pursuant to A.R.S. section 12-349; and (3) $1,500.00 against Beissel personally as a sanction...

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