CUTTER AVIATION v. DEPT. OF REVENUE

Nos. 1 CA-TX 95-0017, 1 CA-TX 96-0001.

958 P.2d 1 (1997)

191 Ariz. 485

CUTTER AVIATION, INC., an Arizona corporation, Plaintiff-Appellant, v. The ARIZONA DEPARTMENT OF REVENUE, a Department of the State of Arizona, Maricopa County, a political subdivision of the State of Arizona, Defendants-Appellees. SOUTHWEST AIRLINES COMPANY, a Texas corporation, Plaintiff-Appellant, Cross Appellee, v. MARICOPA COUNTY, Defendant-Appellee, Cross Appellant, Arizona Department of Revenue, Defendant-Appellee.

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

Review Denied June 25, 1998.


Attorney(s) appearing for the Case

Michael A. Bosco, Jr., Leonard J. McDonald, Jr., Phoenix, for Plaintiff-Appellant Cutter Aviation.

Helm & Kyle, Ltd. by John D. Helm, Roberta S. Livesay and Michelle L. Margolies, Tempe, for Defendant-Appellee, Cross Appellant Maricopa County.

Grant Woods, Attorney General by Stephen C. Lepley and Frank Boucek, III, Assistant Attorneys General, Phoenix, for Defendant-Appellee Arizona Department of Revenue.

Fennemore Craig, P.C. by Paul J. Mooney and Kendis K. Muscheid, Phoenix, for Plaintiff-Appellant, Cross-Appellee Southwest Airlines.


OPINION

WEISBERG, Judge.

Cutter Aviation, Inc. ("Cutter") and Southwest Airlines Co. ("Southwest") filed separate actions against Maricopa County ("the county") and the Arizona Department of Revenue ("DOR") in the Arizona Tax Court for refunds of property taxes that each had paid under protest. The tax court denied refunds to Cutter and Southwest and each has separately appealed. Because their appeals involve similar issues, we address both in this single...

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