ALEASCO, INC. v. MARICOPA COUNTY

No. TX 92-01751.

177 Ariz. 291 (1994)

867 P.2d 861

ALEASCO, INC. v. MARICOPA COUNTY; Arizona Department of Revenue.

Tax Court of Arizona.

January 7, 1994.


Attorney(s) appearing for the Case

Brown & Bain, P.A. by Craig W. Soland, Phoenix, for plaintiff.

Newmark Irvine Macpherson & Migray, P.A. by Francis Migray, Phoenix, for defendant Maricopa County.

Arizona Atty. Gen.'s Office by Michael F. Kempner, Phoenix, for defendant Arizona Dept. of Revenue.


OPINION

SCHAFER, Judge.

The main issue in this case is whether the county assessor may audit a taxpayer's prior years' personal property statements and assess taxes that were not paid because of the taxpayer's failure to properly report its property. If he may, there are further issues to answer: (1) may taxes be assessed for those years when the assessor did not demand the list of personal property provided for in A.R.S. § 42-222 but the taxpayer filed...

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