ARIZONA PUBLIC SERVICE v. APACHE COUNTY

No. TX 90-01686.

175 Ariz. 485 (1993)

857 P.2d 1339

ARIZONA PUBLIC SERVICE COMPANY, et al. v. APACHE COUNTY, et al. TUCSON ELECTRIC POWER COMPANY v. APACHE COUNTY, et al.

Tax Court of Arizona.

August 4, 1993.


Attorney(s) appearing for the Case

Snell & Wilmer by Vaughn A. Crawford and Courtney Paige Odishaw, Phoenix, for plaintiffs.

Arizona Attorney General by Michael F. Kempner, Gale L. Garriott and Mary H. DeLaat, Phoenix, for defendants.


OPINION

SCHAFER, Judge.

The issue here is whether the bankruptcy code, 11 U.S.C. § 362(a)(1), (3) and (6) prevent a state to whom property taxes are owed from moving to dismiss a suit filed by the bankrupt taxpayer to declare the tax illegally assessed.

El Paso Electric Company is a public utility. It owns property in a number of Arizona counties, Maricopa County is one of them. Maricopa County assessed property taxes against El Paso for 1990...

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