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READ v. ARIZONA DEPT. OF REVENUE

No. TX 90-00234.

166 Ariz. 533 (1991)

803 P.2d 944

Thane READ v. ARIZONA DEPARTMENT OF REVENUE, Maricopa County.

Tax Court of Arizona.

January 3, 1991.

Attorney(s) appearing for the Case

Bayham & Beucler, P.C. by Alan P. Bayham, Jr., Phoenix, for plaintiff-appellant.

Attorney General by Francis L. Migray, Phoenix, for defendant-appellee Arizona Dept. of Revenue.

Maricopa County Attorney, Civil Div. by Rachelle Z. Leibsohn, Phoenix, for defendant-appellee Maricopa County.

OPINION

MORONEY, Judge.

Facts and Procedural History

Thane Read brought this action appealing the 1989 classification and valuation of property he owns in Maricopa County. Read filed his complaint and notice of appeal on August 30, 1990.

Pursuant to Rule 12(b)(6) A.R.C.P., Maricopa County moved, on September 10, 1990, to dismiss the complaint's 1989 valuation and classification claims. Maricopa asserted that the valuation and classification...

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