SMOOLE v. MARICOPA COUNTY

No. TX 92-01066.

177 Ariz. 185 (1993)

866 P.2d 167

Clifford SMOOLE, et al. v. MARICOPA COUNTY; Arizona Department of Revenue.

Tax Court of Arizona.

December 9, 1993.


Attorney(s) appearing for the Case

Donald P. Roelke, Phoenix, for plaintiff.

Mary Z. Chandler, County Atty., Phoenix, for defendant.


OPINION

SCHAFER, Judge.

This case requires the Court to determine whether a previous Tax Court judge erred in dismissing a single appeal to the Tax Court filed jointly by two separate taxpayers to contest the valuations of two unrelated properties.

On October 15, 1992, Tye Smoole and Cliff Smoole filed a single appeal to the Tax Court contesting the 1992 valuations of two apartment complexes.1 One of the complexes, which...

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