No. 1 CA-TX 96-0002.

188 Ariz. 550 (1997)

937 P.2d 1198

PIMALCO, INC., an Arizona Corporation; Payless Cashways, Inc., an Iowa Corporation; Gila River Indian Community, a Federally Recognized Indian Tribe, Plaintiffs-Appellants, v. MARICOPA COUNTY, a Subdivision of the State of Arizona; Arizona Department of Revenue, an Agency of the State of Arizona; Pete Corpstein, Maricopa County Assessor; and Doug Todd, Maricopa County Treasurer, Defendants-Appellees.

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

January 9, 1997.

Attorney(s) appearing for the Case

Snell & Wilmer, L.L.P. by Janet E. Barton, Phoenix, for Pimalco, Inc.

Mohr, Hackett, Pederson, Blakley, Randolph & Haga, P.C. by Arthur W. Pederson, Phoenix, for Payless Cashways, Inc.

Law Offices of Rodney B. Lewis by Rodney B. Lewis, Sacaton, for Gila River Indian Community.

Helm & Kyle, Ltd. by John D. Helm, Roberta S. Livesay, Michelle L. Margolies, Tempe, for Maricopa County, Pete Corpstein and Doug Todd.

Grant Woods, Attorney General by Patrick Irvine and Stephen C. Lepley, Assistant Attorneys General, Tax. Division, Phoenix, for Arizona Department of Revenue.

TOCI, Judge.

In actions consolidated in the tax court, Pimalco, Inc. and Payless Cashways, Inc. ("taxpayers") sought refunds of property taxes assessed on their leasehold interests in real property held by the United States Government in trust for the Gila River Indian Community ("the tribe"). The tribe challenged the validity of the possessory interest tax.1 The parties now appeal from the grant of summary judgment to Maricopa County...

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