1. Home
  2. Browse Decisions
  3. P.3d
  4. 104 P.3d
  5. 104 P.3d 867 (2005)
 

LYONS v. STATE BD. OF EQUALIZATION

No. 1 CA-TX 04-0004.

104 P.3d 867 (2005)

209 Ariz. 497

Rick LYONS, in his capacity as Pima County Assessor, an elected official of Pima County, Plaintiff-Appellee, v. STATE BOARD OF EQUALIZATION, an administrative agency of the State of Arizona, Defendant-Appellant.

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

January 27, 2005.

Attorney(s) appearing for the Case

Barbara Lawall, Pima County Attorney By Lesley M. Lukach, Deputy County Attorney, Tucson, Attorneys for Plaintiff-Appellee.

Terry Goddard, Attorney General By Rex C. Nowlan, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellant.

OPINION

TIMMER, Judge.

¶ 1 Under the property tax error-correction statutes, Arizona Revised Statutes ("A.R.S.") sections 42-16251 through-16258 (1999 & Supp.2004), the State Board of Equalization is authorized to correct errors made by specified tax officials within a three-year period. Ariz.Rev.Stat. ("A.R.S.") §§ 42-16254(A), (F), -16256(B) (1999 & Supp.2004). We decide in this appeal whether the tax court correctly ruled that these...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases