AIDA RENTA TRUST v. MARICOPA COUNTY

AIDA RENTA TRUST; AKT Joint Venture; Alchemedes Boulder Creek Limited Partnership; Alta Place Arizona Limited Partnership; Alta Vista Apartments; America First Tax Exempt Mortgage Fund 2 L.P.; Amigon Strategic Investments; Anancosta Apartments, Inc.; Anasazi Terrace Condominiums U.S. Limited Partnership; AP Pebble Creek Limited Partnership; Arabian Trails Associates; 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 '87, a Massachusetts Limited Partnership; AZ Development Partners, a Massachusetts Limited Partnership; Barnar Associates; Bertha Z. Pozen; 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 Partnership; CS Apartments L.L.C.; David A. & Patricia M. Alderdice; Del Mar Terrace Apartments; Desert Pines Investment & Associates; Development Partners II, a Massachusetts Limited Partnership; 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, L.P.; Evans Withycombe Residential, L.P.; Farmstead Mesa Property, LP; 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 Decedent Trust; Gateway Investments Limited Liability Company; Good Fellow, Inc.; H & H Enterprises; H.C. Properties U.S.A., Inc.; H.E. & Loraine Knowles; H. Earle & Loraine Knowles Trust; Hacienda Properties, L.P.; Hamilton Agnew Mather Trust; Hayden Place L.L.C.; HEF Development, Inc.; ITT ML, Inc.; Jacques H. & Frances M. Robinson; James T. Szymanski and Mary Ann Szymanski; James Eugene Albert; James G. Boswell Living Trust; JMB Institutional Apartment Limited Partnership; John & Kay Yee; John Henry & 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. & 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; Norman King Family Trust; 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; Peoria Gardens Apartments, Inc.; PGP Arizona, Inc.; Phoenix Crossroads Apartments Limited; Pimesa Property L.P.; Pinnacle Holdings, Inc.; Place II Properties; Presidio Joint Venture; Prime MFP Limited Partnership; 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. & Karen Walker Trust/Gerald R. Neva; Ronald Tate Trust; Roscrea Associates Limited Partnership; S W P Properties I 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.; Siegfired C. Ringwald or Mesa Summit Inc.; Sofistar II Limited Partnership; Sun Lakes Marketing Limited Partnership; Sunscape Apartments, a California Limited Partnership; Sunset Shadows Apartments Limited Partnership; Sycamore Properties, L.L.C.; Ted N. Price, Sr.; The Angelo Co.; The Damm Partnership; The Nadler Company; The S Development Company; Theodore T. and Marie Smith; Thunderbird Gardens Resort, L.L.C.; Thunderbird Management Limited Partnership; 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-Cross Appellants, v. MARICOPA COUNTY, a political subdivision of the State of Arizona; Department of Revenue of the State of Arizona, Defendants/Appellants-Cross Appellees.