MARICOPA COUNTY v. STATE

MARICOPA COUNTY, a body politic, Plaintiff-Appellee, v. STATE of Arizona and Arizona Department of Revenue, Defendants-Appellants, and D'Wayne Sherwood and Marla Sherwood, husband and wife; D'Wayne Sherwood, as Trustee of the D'Wayne Sherwood Defined Benefit Plan; Robkeal Limited Partnership, an Arizona limited partnership; United Title Agency, Inc., an Arizona corporation, as successor in interest to USLIFE Title Co., as Trustee of USLIFE Title Co. Trust No. 1131 dated August 10, 1983; The Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints, a Utah corporation sole; and Bentree Corp., a Delaware corporation, Intervenor Defendants-Appellants.