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U.S. WEST COMM., INC. v. ARIZ. DEPT. OF REV.

No. 1 CA-TX 97-0012.

972 P.2d 652 (1998)

193 Ariz. 319

U.S. WEST COMMUNICATIONS, INC., a Colorado corporation, Plaintiff-Appellee, v. ARIZONA DEPARTMENT OF REVENUE, an Agency of the State of Arizona; and Apache, Cochise, Coconino, Gila, Graham, Greenlee, La Paz, Maricopa, Mohave, Navajo, Pima, Pinal, Santa Cruz, Yavapai and Yuma Counties, Political Subdivisions of the State of Arizona, Defendants-Appellants.

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

As Corrected June 29, 1998.

Reconsideration Denied October 6, 1998.

Review Denied February 23, 1999.

Attorney(s) appearing for the Case

Fennemore Craig, P.C. by Paul J. Mooney, Attorneys for Plaintiff-Appellee, Phoenix.

Grant Woods, Arizona Attorney General by Frank Boucek, III, Assistant Attorney General, Attorneys for Defendants-Appellants, Phoenix.

RYAN, Judge.

¶ 1 U.S. West Communications, Inc., ("US West") brought a refund action in the tax court against the Arizona Department of Revenue ("ADOR") and Arizona's fifteen counties, challenging the 1996 valuation of a portion of its Arizona property. The tax court rejected ADOR's argument that all of U.S. West's Arizona property was correctly valued under Arizona Revised Statutes Annotated ("A.R.S.") section 42-793(A)(1), and held instead that a portion of...

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