No. 1 CA-TX 94-0004.

185 Ariz. 393 (1995)

916 P.2d 1109

BULL HN INFORMATION SYSTEMS, a corporation; Gould, Inc., a corporation; Hexcel Corporation, a corporation; Honeywell PMSD, a corporation; Micro-Rel, a corporation, Plaintiffs-Appellants, Cross-Appellees, v. STATE of Arizona DEPARTMENT OF REVENUE, Defendant-Appellee, and Maricopa County, a body politic and corporate; Betsey Bayless, Tom Freestone, Jim Bruner, Carole Carpenter and Ed Pastor, as members of the Maricopa County Board of Supervisors; Ira Friedman, in his capacity as Maricopa County Assessor; and Glenn O. Stapley, in his capacity as Maricopa County Treasurer, Defendants-Appellees, Cross-Appellants.

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

Review Denied May 21, 1996.

Attorney(s) appearing for the Case

Munger & Munger, P.L.C. by John F. Munger, Mark E. Chadwick, Tucson, for Appellants/Cross-Appellees.

Macpherson & Migray, P.C. by Ian A. Macpherson, Frank L. Migray, Phoenix, for Maricopa County Defendants-Appellees and Cross-Appellants.

Grant Woods, Attorney General by Michael F. Kempner, Assistant Attorney General, Ileen K. Keenan, Assistant Attorney General, Phoenix, for Arizona Department of Revenue Defendant-Appellee.



Bull HN Information Systems, Gould, Inc., Hexcel Corporation, Honeywell PMSD and Micro-Rel ("taxpayers") appeal from a tax court judgment (1) declining to award them full refunds of ad valorem taxes on personal property which they argue was erroneously listed on the unsecured roll in 1988 through 1990 and (2) determining that they instead were entitled to recover the differences between the amounts they actually paid after May...

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