FRENKEL v. MARICOPA COUNTY

No. TX 93-00466.

177 Ariz. 187 (1993)

866 P.2d 169

Thomas C. FRENKEL v. MARICOPA COUNTY; Arizona Department of Revenue.

Tax Court of Arizona.

December 15, 1993.


Attorney(s) appearing for the Case

C. Richard Potts, Phoenix, for plaintiff.

Jerry A. Fries, Gail Boyd, Atty. Gen., Phoenix, for defendant.


OPINION

SCHAFER, Judge.

The issue to be resolved is whether a motion for partial summary judgment is an appropriate procedure to use is determining which defendant, Maricopa County or the Arizona Department of Revenue, is responsible for defending an appeal to this Court.

This is a property tax appeal brought pursuant to A.R.S. § 42-177, subsection A. In accordance with section 42-177(C) both the Arizona Department of Revenue (the Department)...

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