No. 1 CA-TX 94-0010.

184 Ariz. 250 (1995)

908 P.2d 64

RINGIER AMERICAN, fka W.A. Krueger Company, a corporation, Plaintiff Petitioner-Appellant, v. STATE of Arizona DEPARTMENT OF REVENUE; Maricopa County, a body politic and corporate; Tom Rawles, Jim Bruner, Betsey Bayless, Ed King and Mary Rose Wilcox, as members of the Maricopa County Board of Supervisors; Pete Corpstein, in his capacity as Maricopa County Assessor; and Doug Todd, in his capacity as Maricopa County Treasurer, Defendants Respondents-Appellees.

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

December 5, 1995.

Attorney(s) appearing for the Case

Munger & Munger, P.L.C. by John F. Munger, and Mark E. Chadwick, Tucson, for plaintiff petitioner-appellant.

Lebowitz, Macpherson & Migray, P.C. by Ian A. Macpherson and Frank L. Migray, Phoenix, for defendants respondents-appellees.



Appellant Ringier American ("Ringier") appeals from a written tax court judgment dismissing its special action under Ariz. Rev. Stat. Ann. ("A.R.S.") § 11-506 for a partial refund of personal property taxes for tax years 1987 to 1990. We hold that Ringier's claims are not cognizable under A.R.S. § 11-506, and that because Ringier failed to timely pursue the proper statutory procedures for appellate review, no...

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