STAPLES v. CONCORD EQUITIES, L.L.C.

No. 1 CA-TX 08-0003.

209 P.3d 163 (2009)

Bill STAPLES, Pima County Assessor; Pima County, a body politic and subdivision of the State of Arizona, Plaintiffs/Appellants, v. CONCORD EQUITIES, L.L.C., a limited liability company, Defendant/Appellee.

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

March 31, 2009.


Attorney(s) appearing for the Case

Barbara LaWall, Pima County Attorney By Terri A. Roberts, Deputy County Attorney, Tucson, Attorneys for Plaintiffs/Appellants.

Donald P. Roelke, Phoenix, Attorney for Defendant/Appellee.


OPINION

KESSLER, Judge.

¶ 1 Does the value for Arizona real property "roll over" to the next tax year as described in Arizona Revised Statutes ("A.R.S.") section 42-16002(B) (2004) when the value is set after an administrative appeal to the Arizona Tax Court? The Arizona Tax Court found that it does as a matter of law. We agree and affirm that judgment.

FACTS AND PROCEDURAL BACKGROUND

...

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