BANK OF AMERICA v. MARICOPA COUNTY

No. 1 CA-CV 98-0595.

993 P.2d 1137 (1999)

196 Ariz. 173

BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, Plaintiff-Appellant, v. MARICOPA COUNTY, a political subdivision of the State of Arizona; and The Arizona Department of Revenue, a department of the State of Arizona, Defendants-Appellees.

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

August 26, 1999.


Attorney(s) appearing for the Case

Nearhood Law Offices, P.L.C. by Richard D. Nearhood and James R. Nearhood, Scottsdale, Attorneys for Plaintiff-Appellant.

Helm & Kyle, Ltd. by Roberta S. Livesay and Thomas A. Walcott, Tempe, Attorneys for Defendant-Appellee Maricopa County.

Janet A. Napolitano, Arizona Attorney General by Frank Boucek, Assistant Attorney General Civil Division, Tax Section Attorneys, Phoenix, for Defendant-Appellee Department of Revenue.


OPINION

BERCH, Presiding Judge.

¶ 1 Bank of America National Trust and Savings Association ("Bank") appeals from summary judgment for Maricopa County and the Arizona Department of Revenue ("ADOR") on the Bank's consolidated claims1 for refunds of 1995 and 1996 property taxes it alleges were illegally assessed and collected because the statute that formerly taxed "possessory interests" had been repealed effective January...

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