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CYPRUS BAGDAD COPPER v. DEPT. OF REV.

No. 1 CA-TX 96-0006.

188 Ariz. 345 (1997)

935 P.2d 923

CYPRUS BAGDAD COPPER CORPORATION, a Delaware Corporation, Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE and Yavapai County, Defendants-Appellees.

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

Review and Cross-Petition for Review Denied April 29, 1997.

Attorney(s) appearing for the Case

Fennemore Craig, P.C. by Paul J. Mooney, Kendis K. Muscheid, Phoenix, for Plaintiff-Appellant.

Grant Woods, Attorney General by Michael F. Kempner, Assistant Attorney General, Tax Division, Phoenix, for Defendants-Appellees.

OPINION

TOCI, Judge.

Cyprus Bagdad Copper Corporation ("Cyprus") prevailed after trial in a property tax valuation matter. Cyprus requested "fees and other expenses" pursuant to Ariz. Rev. Stat. Ann. ("A.R.S.") section 12-348 (1990).1 The tax court ruled that Cyprus was not eligible for an award pursuant to subsection (A) of that statute but was only eligible for one pursuant to subsection (B). The tax court further...

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