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DEPT. OF REVENUE v. SUPERIOR COURT

No. 1 CA-SA 96-0275.

938 P.2d 98 (1997)

189 Ariz. 49

ARIZONA DEPARTMENT OF REVENUE, Gila County, Pinal County, and Pima County, Petitioners, v. SUPERIOR COURT OF the STATE of Arizona In and For the COUNTY OF MARICOPA, The Honorable William J. Shafer, III, a judge thereof, Respondent Judge. Appeal of ASARCO INCORPORATED, a New Jersey corporation, Real Party in Interest.

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

Review Denied June 24, 1997.

Attorney(s) appearing for the Case

Jones, Skelton & Hochuli by William R. Jones, Jr. and Brian W. LaCorte, Phoenix, for Petitioner Arizona Department of Revenue.

O'Connor Cavanagh by Ralph E. Hunsaker, Phoenix, for Petitioner Counties.

Fennemore Craig, P.C. by Paul J. Mooney, W.T. Eggleston, Jr. and Kendis K. Muscheid, Phoenix, for Respondent.

OPINION

THOMPSON, Judge.

This special action arises from a tax court ruling that an Arizona Department of Revenue employee was subject to the "one independent [expert] witness" presumption. Petitioners Arizona Department of Revenue (the department) and Pinal and Gila counties request relief from a pre-trial ruling made pursuant to Ariz. R. Civ. P. 43(g) [Rule 43(g)]. Amended in 1991 as part of a set of litigation reforms, Rule 43(g) presumptively limits...

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