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ABRAMS AIRBORNE MFG. v. DEPT. OF REVENUE

No. 1 CA-TX 94-0019.

185 Ariz. 589 (1996)

917 P.2d 1236

ABRAMS AIRBORNE MANUFACTURING, INC., a corporation, Petitioner, Plaintiff-Appellant, v. STATE of Arizona DEPARTMENT OF REVENUE; Pima County, a body politic and corporate; Ed Moore, Dan Eckstrom, Mike Boyd, Paul Marsh, and Raul Grijalva, as members of the Pima County Board of Supervisors; Alan Lang, in his capacity as Pima County Assessor; and James L. Kirk, in his capacity as Pima County Treasurer, Respondents, Defendants-Appellees.

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

February 29, 1996.

Attorney(s) appearing for the Case

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

Grant Woods, Attorney General by Michael Kempner, Assistant Attorney General, and Ileen K. Keenan, Assistant Attorney General, Phoenix, Stephen D. Neely, Pima County Attorney by Alison K. North, Deputy County Attorney, Tucson, for Appellee.

OPINION

FIDEL, Presiding Judge.

An Arizona statute requires counties to refund taxes that result from "an erroneous assessment." Arizona Revised Statutes Annotated ("A.R.S.") § 11-506(A). We decide in this appeal that an assessment stemming from the taxpayer's own error in classifying its property does qualify as "an erroneous assessment" within the meaning of the statute if all other statutory conditions are...

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