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HIBBS v. CHANDLER GINNING CO.

No. 1 CA-TX 89-001.

164 Ariz. 11 (1990)

790 P.2d 297

J. Elliott HIBBS, Director, Department of Revenue, State of Arizona, ex rel., ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellant, v. CHANDLER GINNING COMPANY, an Arizona corporation, and Western Cotton Services Corporation, a Delaware corporation, Defendants-Appellees.

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

March 8, 1990.

Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen. by James D. Winter, Francis Migray and Jack B. Schiffman, Asst. Attys. Gen., Phoenix, for plaintiff-appellant.

Donald P. Roelke, Phoenix, for defendant-appellee Chandler Ginning Co.

Snell & Wilmer by Douglas W. Seitz and Eileen J. Moore, Phoenix, for defendant-appellee Western Cotton Services Corp.

GERBER, Judge.

J. Elliott Hibbs, Director of the Arizona Department of Revenue (the Department), appeals from summary judgment entered in favor of taxpayers Chandler Ginning Company (Chandler Ginning) and Western Cotton Services Corporation (Western Cotton). We must resolve (1) whether the superior court had subject-matter jurisdiction in Maricopa County Superior Court Cause No. TA 87-00080, one of five consolidated property tax appeals brought by the Department;...

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