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7200 SCOTTSDALE RD. PART. v. MARICOPA CTY.

No. TX 92-01521.

176 Ariz. 414 (1993)

861 P.2d 699

7200 SCOTTSDALE ROAD PARTNERS v. MARICOPA COUNTY; Arizona Department of Revenue.

Tax Court of Arizona.

October 20, 1993.

Attorney(s) appearing for the Case

Nearhood & Associates, P.C. by James R. Nearhood, Phoenix, for plaintiff.

Helm & Kyle, Ltd. by Ileen K. Keenan, Phoenix, for defendants.

OPINION

SCHAFER, Judge.

The issue in this case is whether a timely filed tax appeal must be dismissed when it is discovered that the Plaintiff's attorney mistakenly named a non-property owner as the Plaintiff. The Court's answer is: not necessarily, and no in this case.

FACTS

7200 Scottsdale Road Partners is an Arizona partnership (Partnership) that owns the Scottsdale Plaza Resort; 95% of the Partnership is owned by John Dawson; the other...

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