OPI CORP. v. PIMA COUNTY

No. TX 92-01125.

176 Ariz. 625 (1993)

863 P.2d 917

OPI CORPORATION v. PIMA COUNTY; Arizona Department of Revenue.

Tax Court of Arizona.

November 15, 1993.


Attorney(s) appearing for the Case

Louis B. Schaeffer, P.C. by Louis B. Schaeffer, Phoenix, for plaintiff.

Pima County Atty. by Alison K. North, Tucson, for defendant.


OPINION

SCHAFER, Judge.

The issue in this case is whether a party may be relieved of a final judgment under Rule 60(c)(2) based upon a fact which arose after entry of judgment. He may not.

On October 21, 1992, OPI Corporation (OPI), the taxpayer, filed an action contesting the 1992 valuation of property located in Pima County. OPI paid the taxes for the first half of 1992, but before the second half taxes were due on May 3, 1993, the parties...

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