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ARIZ. PORTLAND CEMENT v. ARIZ. TAX COURT

No. 1 CA-SA 95-0140.

185 Ariz. 354 (1995)

916 P.2d 1070

ARIZONA PORTLAND CEMENT COMPANY, a division of California Portland Cement Company, a California corporation, Petitioner, v. ARIZONA STATE TAX COURT, The Honorable William J. Schafer, III, a judge thereof, Respondent Judge, PIMA COUNTY, a political subdivision of the State of Arizona; and the Department of Revenue of the State of Arizona, Real Parties In Interest.

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

Reconsideration Denied January 3, 1996.

Review and Cross-Petition for Review Denied May 21, 1996.

Attorney(s) appearing for the Case

Stephen J. Lenihan, Tucson, for petitioner.

Stephen D. Neely, Pima County Atty. by Alison K. North, Deputy County Atty., Tucson, for the real parties in interest.

OPINION

CONTRERAS, Presiding Judge.

The question in this Special Action is whether the trial court abused its discretion by granting Pima County's Motion to Compel Disclosure of a taxpayer's private business records and information while not correspondingly granting the taxpayer's Motion for Protective Order pursuant to the confidentiality provisions of Ariz. Rev. Stat. Ann. ("A.R.S.") section 42-108. We accept jurisdiction and grant relief.

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