RIO RICO PROPERTIES v. SANTA CRUZ COUNTY

Nos. TX 90-00339, TX 90-00080.

172 Ariz. 80 (1992)

834 P.2d 166

RIO RICO PROPERTIES, INC. v. SANTA CRUZ COUNTY; Arizona Department of Revenue, et al. Marion D. WIDGER, et al. v. ARIZONA DEPARTMENT OF REVENUE; Pinal County, et al.

Tax Court of Arizona.

May 22, 1992.


Attorney(s) appearing for the Case

Nearhood & Associates, P.C. by James R. Nearhood, Phoenix, for plaintiffs-appellants Rio Rico.

Atty. Gen. by Janice M. Marquez and Michael F. Kempner, Phoenix, for defendant-appellee Arizona Dept. of Revenue.

Santa Cruz County Atty. by Holly Hawn Barton, Nogales, for defendant-appellee Santa Cruz County.

Pima County Atty. by Peter E. Pearman, Tucson, for Pima County.

Helm & Kyle, Ltd. by John D. Helm, Phoenix, for defendant counties.

Donald P. Roelke, Phoenix, for plaintiffs-appellants Widger.

Pinal County Atty. by Gordon S. Bueler, Florence, for defendant-appellee Pinal County.


OPINION

MORONEY, Judge.

Trial to the Court in Rio Rico Properties, Inc., v. Santa Cruz County concluded on September 18, 1991. As originally filed, the Taxpayer's cause of action was set forth in three counts, Count I seeking special action relief. Four additional cases were consolidated into Rio Rico so that, as trial approached, seven separate claims were to be resolved. Except for Count I of the captioned...

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