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ARIZ. TELCO FED. CR. U. v. DEPT. OF REV.

No. 2 CA-CV 88-0099.

158 Ariz. 535 (1988)

764 P.2d 20

ARIZONA TELCO FEDERAL CREDIT UNION, Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an Agency of the State of Arizona; and J. Elliott Hibbs, its Director; Maricopa County, a political subdivision of the State of Arizona; Maricopa County Assessor, an elected official of Maricopa County; Maricopa County Treasurer, an elected official of Maricopa County; Maricopa County Board of Supervisors, elected officials of Maricopa County, Defendants/Appellees.

Court of Appeals of Arizona, Division 2, Department B.

Reconsideration Denied June 1, 1988.

Review Denied November 22, 1988.

Attorney(s) appearing for the Case

Fennemore Craig by Paul J. Mooney and Jim L. Wright, Phoenix, for plaintiff/appellant.

Robert K. Corbin, Atty. Gen., by Michael G. Prost and Tom Collins, Maricopa County Atty. by Sandor Shuch, Phoenix, for defendants/appellees.

OPINION

ROLL, Judge.

Plaintiff/appellant Arizona Telco Federal Credit Union (Telco) appeals from the trial court's granting of a motion to dismiss filed by defendants/appellees Arizona Department of Revenue (the Department) and various officials of Maricopa County. Telco had sought a refund for certain property taxes paid for the tax years 1983-1985 as a result of an assessment error by the Department and Maricopa County. For the reasons set forth below...

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