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SMP II v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 95-0005.

188 Ariz. 320 (1996)

935 P.2d 898

SMP II LIMITED PARTNERSHIP, a partnership, Plaintiff-Appellee, Cross Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona; Maricopa County, a political subdivision of the State of Arizona, Defendants-Appellants, Cross Appellees.

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

Review Denied April 29, 1997.

Attorney(s) appearing for the Case

Donald P. Roelke and Fennemore Craig, P.C. by Paul J. Mooney, Phoenix, for Plaintiff-Appellee, Cross Appellant.

Helm & Kyle, Ltd. by John D. Helm, Roberta S. Livesay, Tempe, for Defendants-Appellants, Cross Appellees.

OPINION

SULT, Judge.

Maricopa County and the Arizona Department of Revenue ("appellants") appeal from a tax court judgment reducing the 1992 full cash value of the Sheraton San Marcos Resort to $6,780,000. Appellants also appeal from the tax court's order denying their motion for new trial. SMP II Limited Partnership ("taxpayer") cross-appeals from the tax court's ruling that its expert witness costs were part of the total sum subject to the ...

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