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ORIGINAL APARTMENT MOVERS v. WADDELL

No. 1 CA-TX 92-0012.

179 Ariz. 419 (1993)

880 P.2d 639

The ORIGINAL APARTMENT MOVERS, INC., an Arizona corporation, Plaintiff-Appellant, v. Paul WADDELL, in his capacity as Director of the Arizona Department of Revenue, Defendant-Appellee.

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

Reconsideration Denied January 20, 1994.

Review Denied September 20, 1994.

Attorney(s) appearing for the Case

Shimmel, Hill, Bishop & Gruender, P.C. by Keith F. Overholt and James C. Paul, Phoenix, for plaintiff/appellant.

Grant Woods, Atty. Gen. by William D. Hostetler, Phoenix, for defendant/appellee.

OPINION

WEISBERG, Presiding Judge.

This appeal stems from the granting of a motion to dismiss in a declaratory judgment action. Because we hold that the trial court should decline to accept a declaratory judgment action when the issue in question is factually based and more appropriately decided through administrative procedures, we affirm.

Facts and Procedural History

The Department of Revenue ("DoR") attempted to audit the records...

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