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ARIZONA DEPT. OF REVENUE v. DOUGHERTY

No. CV-00-0242-PR.

29 P.3d 862 (2001)

200 Ariz. 515

ARIZONA DEPARTMENT OF REVENUE and its Director, in his official capacity, Petitioner, v. The Honorable Bernard J. DOUGHERTY, Judge of the Superior Court of the State of Arizona, in and for the County of Maricopa, Respondent Judge, Estate of Helen H. Ladewig, on behalf of itself and the class of all persons in the State of Arizona who, during any one of the years 1986 to 1989 paid income taxes to the State of Arizona on dividends paid by corporations whose principal business was not attributable to Arizona, Real Parties in Interest.

Supreme Court of Arizona.

August 29, 2001.

Attorney(s) appearing for the Case

Janet A. Napolitano, Arizona Attorney General, by Patrick Irvine, Christine Cassetta, Phoenix, Attorneys for Petitioners.

Bonn & Wilkins Chartered, by Paul V. Bonn, Randall D. Wilkins, D. Michael Hall, Brian A. Luscher, John H. Cassidy and David L. Abney, Phoenix, and O'Neil, Cannon & Hollman, S.C., by Eugene O. Duffy, Milwaukee, Attorneys for Real Parties in Interest.

OPINION

FELDMAN, Justice.

¶ 1 In this tax case we consider whether, as a prerequisite to participating in a class action asserting a claim for refund, each taxpayer must file an individual administrative refund claim with the Arizona Department of Revenue ("ADOR"). In addition, we must resolve the related issue of whether filing a class claim in an administrative procedure will toll the statute of limitations for all putative class members.

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