CHURCH OF ISAIAH v. LA PAZ COUNTY

No. 1 CA-TX 12-0001.

314 P.3d 806 (2013)

CHURCH OF the ISAIAH 58 PROJECT OF ARIZONA, INC., Plaintiff/Appellant, v. LA PAZ COUNTY, Arizona; George Nault, La Paz County Assessor; and Leah Castro, La Paz County Treasurer; Richard Oldham and Oldham Family Trust, Defendants/Appellees.

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

September 12, 2013.


Attorney(s) appearing for the Case

Alliance Defending Freedom By Erik W. Stanley , Leawood, KS, Co-Counsel for Plaintiff/Appellant.

Steven D. Keist, PC By Steven D. Keist , Glendale, Co-Counsel for Plaintiff/Appellant.

Warnock, MacKinlay & Carman, PLLC, By Andre E. Carman , Prescott, Co-Counsel for Plaintiff/Appellant.

Tony Rogers , La Paz County Attorney, By R. Glenn Buckelew , Deputy County Attorney, Parker, Attorneys for Defendants/Appellees.


OPINION

DOWNIE, Judge.

¶ 1 Church of the Isaiah 58 Project of Arizona, Inc. ("Taxpayer") appeals the dismissal of its complaint by the Arizona Tax Court. We affirm and hold that because taxing authorities acted under semblance of authority, the tax court appropriately dismissed Taxpayer's claims for injunctive relief. Additionally, the counts of the complaint seeking declaratory relief were properly dismissed because Taxpayer did not pay the assessed...

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