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HAMILTON v. STATE

No. 1 CA-TX 94-0011.

186 Ariz. 590 (1996)

925 P.2d 731

Harry J. HAMILTON and Ann L. Hamilton, husband and wife; Violet M. Lacy; Mary Williams; Edmund Kocian and Edith Kocian, husband and wife, Plaintiffs-Appellees Cross-Appellants, v. The STATE of Arizona, a body politic; the Arizona Department of Revenue; Paul Waddell, Director of the Department of Revenue, Defendants-Appellants Cross-Appellees.

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

Review Denied October 21, 1996.

Attorney(s) appearing for the Case

James H. Colter, Phoenix, for Plaintiffs-Appellees Cross-Appellants.

Grant Woods, Attorney General by Gail H. Boyd, Assistant Attorney General, Phoenix, for Defendants-Appellants Cross-Appellees.

OPINION

LANKFORD, Judge.

The taxpayers filed this action for payment of unfiled claims, and retroactive increases in previously filed claims, for certain property tax credits ("PTC"). The Arizona Department of Revenue ("DOR") appeals from summary judgment in favor of the taxpayers. The taxpayers cross-appeal, challenging limitations the tax court placed on the relief it awarded.

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