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TURF PARADISE, INC. v. MARICOPA COUNTY

No. 1 CA-TX 93-0006.

179 Ariz. 337 (1994)

878 P.2d 1375

TURF PARADISE, INC., an Arizona corporation, Plaintiff, Counterdefendant-Appellee, v. MARICOPA COUNTY, a political subdivision of the State of Arizona; and the Arizona Department of Revenue, Defendants, Counterclaimants-Appellants.

Court of Appeals of Arizona, Division 1, Department T.

As Corrected July 29, 1994.

Attorney(s) appearing for the Case

Nearhood & Associates, P.C. by James R. Nearhood, Richard D. Nearhood, Scottsdale, for plaintiff, counterdefendant-appellee.

Newmark Irvine, P.A. by Thomas K. Irvine, Jerry A. Fries, Phoenix, for defendants, counterclaimants-appellants.

OPINION

CONTRERAS, Presiding Judge.

Maricopa County and the Arizona Department of Revenue (referred to hereinafter as "the County") appeal from the Arizona Tax Court's ("tax court") entry of judgment which dismissed plaintiff Turf Paradise, Inc.'s ("Turf Paradise") Complaint and Notice of Tax Appeal and struck the County's counterclaim. The issue presented is whether, once a taxpayer files an action challenging the valuation of its property and then moves...

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