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FORUM DEVELOPMENT v. DEPT. OF REVENUE

Nos. 1 CA-TX 96-0019, 1 CA-TX 96-0020, 1 CA-TX 96-0021.

961 P.2d 1038 (1997)

192 Ariz. 90

FORUM DEVELOPMENT, L.C., an Arizona limited liability company, Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona; Maricopa County, a political subdivision of the State of Arizona, Defendants-Appellees. WAHL TO WAHL, L.L.C., a limited liability company, Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona; Maricopa County, a political subdivision of the State of Arizona, Defendants-Appellees. Leslie WERTZ, an individual, Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona; Maricopa County, a political subdivision of the State of Arizona, Defendants-Appellees.

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

Review Denied September 10, 1998.

Attorney(s) appearing for the Case

Donald P. Roelke, Phoenix, for Plaintiffs-Appellants.

Richard J. Romley, Maricopa County Attorney by Sandor Shuch, Deputy County Attorney, Phoenix, for Defendants-Appellees.

OPINION

WEISBERG, Judge.

These consolidated appeals concern provisions enacted in 1994 and 1995 to govern the filing of valuation and classification appeals during a two-year transition between the pre-1995 statutory valuation and tax appeal timetable and the post-1996 timetable. For the reasons set forth below, we affirm.

FACTS AND PROCEDURAL HISTORY

In an uncodified session law, the legislature set forth procedures for the review of tax...

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