[DOWNLOAD] "Turf Paradise Inc. V. Maricopa County" by Arizona Court of Appeals " eBook PDF Kindle ePub Free
eBook details
- Title: Turf Paradise Inc. V. Maricopa County
- Author : Arizona Court of Appeals
- Release Date : January 28, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
Maricopa County and the Arizona Department of Revenue (referred to hereinafter as "the County") appeal from the Arizona Tax Court's ("tax court") entry of judgment which dismissed plaintiff Turf Paradise, Inc.'s ("Turf Paradise") Complaint and Notice of Tax Appeal and struck the County's counterclaim. The issue presented is whether, once a taxpayer files an action challenging the valuation of its property and then moves to dismiss the action with prejudice, the County can nevertheless continue to maintain an action denominated a "counterclaim" seeking a higher tax valuation pursuant to Ariz. Rev. Stat. Ann. ("A.R.S.") section 42-178. We hold that A.R.S. section 42-178 does not grant a right to the County to independently "counterclaim" for a higher tax valuation, and thus we affirm the tax court's judgment.
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