ROGERS CORP. v. STATE DEPT. OF REVENUE

No. 1 CA-TX 95-0008.

187 Ariz. 157 (1996)

927 P.2d 817

ROGERS CORPORATION, a Massachusetts Corporation authorized to do business in Arizona, Plaintiff-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, Respondents-Appellees.

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

Review Denied November 19, 1996.


Attorney(s) appearing for the Case

Munger & Munger, P.L.C. by John F. Munger and Mark E. Chadwick, Tucson, for Plaintiff-Appellant.

Grant Woods, Attorney General by Michael F. Kempner, and Ileen K. Keenan, and Frank Boucek, III, Assistant Attorneys General Attorneys, Phoenix, for Respondents-Appellees ADOR.

Macpherson & Migray by Ian A. Macpherson and Frank L. Migray, Phoenix, for Respondents-Appellees.


OPINION

GERBER, Judge.

Appellant Rogers Corporation (Rogers) appeals the tax court's grant of summary judgment in favor of the Arizona Department of Revenue (ADOR). Rogers also appeals the tax court's denial of summary judgment in favor of Rogers and its dismissal of Rogers' petition for special action. The main issue on appeal is whether the tax court erred when it ruled that ADOR did not violate Arizona Revised...

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