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HING v. MARICOPA COUNTY

No. TX 2009-000536.

231 P.3d 953 (2010)

Robert Ong HING and Alice Y. Hing, his wife v. MARICOPA COUNTY.

Tax Court of Arizona.

May 4, 2010.

Attorney(s) appearing for the Case

Stockton and Hing by Gregory Ong Hing, Scottsdale, for plaintiff.

Maricopa County Atty. by Jean Weaver Rice, Phoenix, for defendant.

OPINION

DEAN M. FINK, Judge.

The Court has considered Maricopa County's Motion to Dismiss.

Facts

The facts are quickly stated. Plaintiffs own real property in Maricopa County. It is not contested that the county assessor provided timely notice of valuation for tax year 2009 on or before March 1, 2008, and that taxes were levied on the property based on that valuation. Plaintiffs appealed the valuation to this Court on November 25...

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