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MARICOPA COUNTY v. ARIZONA TAX COURT

No. 1 CA-SA 89-079-TX.

162 Ariz. 64 (1989)

781 P.2d 41

MARICOPA COUNTY, a political subdivision of the State of Arizona, Petitioner, v. ARIZONA TAX COURT, the Honorable William T. Moroney, a judge thereof, Respondent Judge, FORTY NORTH CENTER PARTNERS, and J.H. Allred, J.L. Allred, and F.D. Allred, Real Parties in Interest.

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

September 21, 1989.

Attorney(s) appearing for the Case

Richard Romley, Maricopa County Atty. by Sandor Shuch, Deputy County Atty., Phoenix, for Maricopa County.

Robert K. Corbin, Atty. Gen. by Jack B. Schiffman, Asst. Atty. Gen., Phoenix, for Ariz.Dept. of Revenue.

Killian, Legg, Nicholas, Fischer, Wirken, Cook and Pew by Douglas K. Cook and Gail M. Ledward, Mesa, for real parties in interest.

OPINION

JACOBSON, Presiding Judge.

This special action raises the question of the proper interpretation of A.R.S. § 42-177(D) dealing with service of a copy of the notice of appeal taken pursuant to A.R.S. § 42-177. Counsel for the real parties in interest attempted service of the notices of appeal on petitioner, Maricopa County, by serving the Maricopa County Attorney's Office by certified mail. Maricopa County moved to dismiss both appeals, arguing...

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