WIDGER v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 93-0005.

183 Ariz. 296 (1995)

903 P.2d 604

Marion D. WIDGER, an individual; Pecosland Associates, a partnership; WHHC Partnership, a partnership; Continental Service Corp., a corporation, Plaintiffs-Appellants, Cross-Appellees, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona; Pinal County, a political subdivision of the State of Arizona; Pinal County Treasurer, an elected official of Pinal County; Pinal County Assessor, an elected official of Pinal County; Pinal County Board of Supervisors, elected officials of Pinal County, Defendants-Appellees, Cross-Appellants.

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

Reconsideration Denied March 15, 1995.

Redesignated as Opinion April 13, 1995.

Redesignation as Opinion Reaffirmed May 12, 1995.

Review Denied September 26, 1995.


Attorney(s) appearing for the Case

Donald P. Roelke, Phoenix, for plaintiffs-appellants, cross-appellees.

Grant Woods, the Atty. Gen. by Michael F. Kempner, Asst. Atty. Gen., Phoenix, for defendants-appellees, cross-appellants.


OPINION

GARBARINO, Judge.

The appellants (Taxpayers) appeal from a signed minute entry order dismissing their action for a partial refund of property taxes for 1987 and 1988, and from a later order denying their motion for new trial. The appellees cross-appeal from the portion of the tax court's opinion in Rio Rico Properties, Inc. v. Santa Cruz County, 172 Ariz. 80, 834 P.2d 166

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