AIDA RENTA TRUST: AKT Joint Venture; Alchemedes Boulder Creek Limited Partnership; Alta Place Arizona Limited Partnership; Alta Vista Apartments; American First Tax Exempt Mortgage Fund 2 L.P.; Amigon Strategic Investments; Anancosta Apartments, Inc.; Anasazi Terrace Condominiums, U.S. Limited Partnership; Arabian Trails Development Partners; Aram II Investment Company; Arboleda Investment, L.L.C.; Arthur G. Grandlich; Autumn Creek Property Associates, Limited Partnership; AZ Development Partners, a Massachusetts limited partnership; Barnar Associates; Bethany Apartments Limited Partnership; Bigelow Arizona Casa Carranza Limited Liability Company; Bigelow Arizona Corporation; Bigelow Arizona Limited Liability Company; Bigelow Arizona Limited Liability Company II; Bigelow Arizona Limited Liability Company III; BLM LLC; BRE Properties, Inc.; Bruce J. & Shelagh M. Cann Trust; C & LI, L.C.; Canbrook Limited Partnership; Casa Bonita Investments Limited Liability Company; Casabella Associates, an Arizona joint venture partnership; Cedar Meadows, Inc.; Christian Relief Services, an Arizona affordable housing corporation; Cigna Income Realty-I Limited Partnership; Cluster Housing Properties, a California limited partnership; Concord Equities Limited Liability Company; Contessa Investments Limited Liability Company; Country Villas Limited Partnership; CPW Properties Limited Partnership; Creekwood Summit Lake Limited Partners; CS Apartments, L.L.C.; David A. and Patricia M. Alderdice; Del Mar Terrace Apartments; Desert Pines Investment Associates; Dozier, Preissman; El Dorado Arms, Inc.; Empire Partners, L.L.C.; EQR Arizona, L.L.C.; EQR-Bethany Village Vistas, Inc.; EQR-Camellero Vistas, Inc.; ERP Operating Limited Partnership; Evans Withycombe Finance Partnership; Farmstead Mesa Property, L.P.; First Interstate Bank of Arizona Trust; Foothills Shadows Associates Limited Partnership; Frank Lane Italiane; FSA II Hacienda Verde Associates; FSF Quail Point Associates; Gasser Revocable Living Trust & Maxine Gasser Decendent Trust; Good Fellow, Inc.; H & H Enterprises; Hacienda Properties, L.P.; Hamilton Agnew Mather Trust; Hayden Place, L.L.C.; HEF Development, Inc.; Jacques H. and Frances M. Robinson; James T. Szymanski and Mary Ann Szymanski; James Eugene Albert; James G. Boswell Living Trust; JMB Institutional Apartment Limited Partnership; John Henry and Brigid R. Ragland, Co-trustees of The Ragland Revocable Trust; Josam Investment Company; Joshua Tree, a Washington limited partnership; JPI Partners Limited Partnership; La Corrida Apartments Limited Partnership; La Serena Partners I Limited Partnership; Lakeside Village Apartments, L.P.; Lakme Partnership; Las Brisas Associates; Lawrence B. and Geraldine S. Miller; Lincoln Arizona Associates; Lincoln Broadway Village Limited; Los Verdes, L.L.C.; Luke Park Development; Luke Park Development Phase II; Magellan Dobson Springs Limited Partnership; Magellan Emparrado Limited Partnership; Magellan Las Palmas Limited Partnership; Marques Properties, L.L.C.; Maurice Teitelbaum; Meadow Glen Limited Partnership; Melvyn L. & Laraine S. Marcus; Mesa Hidden Village; Mirada Development Corp.; Mountain Vista Partnership; Northern Green Associates; Olive Square Limited Partnership; Orangetree, Inc.; Osage, L.L.C.; Papago Vista Apartments Limited Partnership; Paradise Trails Associates; Parklane Associates, L.P.; Paul V. and Angeline A. Baker; Pebble Creek/Mesa Limited Liability Company; Phoenix Crossroads Apartments Limited; Pimesa Property, L.P.; Pinnacle Holdings, Inc.; Place II Properties; Presidio Joint Venture; Property Trust of America; Quail Holdings, L.L.C.; Residential Property Investors, L.P.; Richard B. and Susan M. Darby; Richard N. Mills; Robert S. and Karen Walker Trust/Gerald R. Neva; Ronald Tate Trust; Roscrea Associates Limited Partnership; Salado Springs Association Limited Partnership; Santa Fe & El Segundo; Scottsdale Foothills Limited Partnership; Scottsdale Park Terrace; Security Capital Pacific Trust Shadow Creek Limited Partnership; Shadow Run Apartments, Inc.; Siegfried C. Ringwald or Mesa Summit, Inc.; Sofistar Limited Partnership; Sun Lakes Marketing Limited Partnership; Sunscape Apartments, a California limited partnership; Sunset Shadows Apartments Limited Partnership; Sycamore Properties, L.L.C.; The Al Angelo Co.; The Damm Partnership; The Nadler Company; Theodore T. and Marie Smith; Thunderbird Gardens Resort, L.L.C.; Toltec Apartments; Towne Center Limited Partnership, a Washington limited partnership; Unum Life Insurance Company of America; Vecwest Tatum Limited Partnership; Village at North Park Associates; Villages Apartments, Inc.; Vista Del Lagos Joint Venture; Wellsford Residential Property Trust; Westside Apartments Limited Partnership; William A. Mead Trust; YF Partners Eastridge Limited Partners; YF Partners La Estancia Limited Partnership; YF Partners, Rancho Sierra Limited Partnership; 324 South Horne Street Associates, L.P.; 777 Investments, Inc., Plaintiffs-Appellees,
v.
The DEPARTMENT OF REVENUE OF the STATE OF ARIZONA and Maricopa County, Defendants-Appellants.
