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PIMA COUNTY v. STATE BD. OF EQUALIZATION

No. 1 CA-TX 98-0011.

987 P.2d 815 (1999)

195 Ariz. 329

PIMA COUNTY ASSESSOR and Pima County, Plaintiffs-Appellees, v. ARIZONA STATE BOARD OF EQUALIZATION, an independent agency of the State of Arizona, Defendant-Appellant.

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

September 30, 1999.

Attorney(s) appearing for the Case

Barbara Lawall, Pima County Attorney by Peter E. Pearman, Deputy County Attorney, Tucson, Attorneys for Plaintiffs-Appellees.

Janet Napolitano, Attorney General by Charles S. Pierson, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellant.

OPINION

LANKFORD, Presiding Judge.

¶ 1 The Arizona State Board of Equalization ("the Board") appeals from a judgment of the tax court. That court accepted jurisdiction in a special action filed by Pima County and the Pima County Assessor ("the County"). The tax court ruled that the Board lacked jurisdiction to consider and rule on any taxpayer's claim of property tax error1 concerning property on which the taxpayer had already...

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