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MARICOPA CTY. v. PROPERTY TAX OVERSIGHT

No. 1 CA-TX 95-0019.

188 Ariz. 214 (1997)

933 P.2d 1289

MARICOPA COUNTY, Plaintiff-Appellee v. PROPERTY TAX OVERSIGHT COMMISSION, Defendant-Appellant.

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

February 27, 1997.

Attorney(s) appearing for the Case

Maricopa County Attorney Division of County Counsel by Sandor Shuch, Deputy County Attorney, Phoenix, for Plaintiff-Appellee.

Grant Woods, Attorney General by Patrick Irvine, Assistant Attorney General, Phoenix, for Defendant-Appellant.

OPINION

GARBARINO, Judge.

The Property Tax Oversight Commission (PTOC) appeals from the grant of summary judgment in favor of Maricopa County (the County). PTOC contends that sums paid by the County as property tax refunds for prior years fall within the County's levy limit for the year of payment pursuant to Article 9, section 19 of the Arizona Constitution and Arizona Revised Statutes Annotated (A.R.S.) sections 42-301 to 313 (1991 & Supp. 1996). We...

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