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F.D.I.C. v. MARICOPA COUNTY

Nos. TX 92-00809, TX 92-01481.

175 Ariz. 128 (1993)

854 P.2d 161

FEDERAL DEPOSIT INSURANCE CORPORATION v. MARICOPA COUNTY; Arizona Department of Revenue. Christopher SNOW v. MARICOPA COUNTY; Arizona Department of Revenue.

Tax Court of Arizona.

June 15, 1993.

Attorney(s) appearing for the Case

Nearhood & Associates, P.C. by James R. Nearhood, Phoenix, for plaintiff F.D.I.C.

Powell & Russo by Sara J. Powell, Phoenix, for plaintiff Snow.

Maricopa County Atty. by William S. Knopf, for defendants.

OPINION

MURPHY, Judge Pro Tem.

On September 4, 1992, the Federal Deposit Insurance Corporation filed an action in the Tax Court pursuant to A.R.S. § 42-177 contesting the 1992 valuation of its property. On October 13, 1992, FDIC sold its property to Christopher Snow. On October 30, 1992, Snow also filed an action with the Tax Court pursuant to A.R.S. § 42-177 contesting the 1992 valuation of the same property.

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