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PARK CENTRAL MALL, LLC v. MARICOPA COUNTY

No. 1 CA-TX 98-0020.

4 P.3d 1075 (2000)

197 Ariz. 532

PARK CENTRAL MALL, LLC, an Arizona limited liability company, Plaintiff-Appellant, v. MARICOPA COUNTY, Arizona Department of Revenue, Defendants-Appellees.

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

July 27, 2000.

Attorney(s) appearing for the Case

Fennemore Craig, P.C. By Paul J. Mooney, Jim L. Wright, William S. Gates, Phoenix, for Appellant.

Richard M. Romley, Maricopa County Attorney By Susan L. Hable, Deputy County Attorney, and Jerry A. Fries, Phoenix, for Appellees.

OPINION

FIDEL, Presiding Judge.

¶ 1 Park Central Mall, LLC ("PCM") appeals from summary judgment for Maricopa County and the Arizona Department of Revenue on its claim challenging the County's $8 million increase in the full cash value of PCM's property for tax year 1997. Although PCM's appeal presents many issues, we confine ourselves to one that is dispositive—the validity of the County's effort to correct an assessment error for tax year 1997...

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