NAVAJO COUNTY v. PTOC

No. 1 CA-TX 01-0016.

56 P.3d 65 (2002)

203 Ariz. 491

NAVAJO COUNTY, a political subdivision of the State of Arizona, Plaintiff-Appellant, v. PROPERTY TAX OVERSIGHT COMMISSION, Defendant-Appellee.

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

October 24, 2002.


Attorney(s) appearing for the Case

Melvin R. Bowers, Jr., Navajo County Attorney By Lance B. Payette, Holbrook, for Appellant.

Janet Napolitano, Arizona Attorney General By Lisa A. Neuville, Assistant Attorney General, Phoenix, for Appellee.


OPINION

GEMMILL, Judge.

¶ 1 Navajo County appeals from a tax court judgment sustaining a determination of appellee Property Tax Oversight Commission ("PTOC") that Navajo County exceeded its ad valorem property tax levy limit for tax year 2000. The County paid $275,000 to settle lawsuits brought by medical care providers to recover for health care services rendered to indigent Navajo County residents from 1994 through 1999 but did not include the $275...

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