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HORMEL v. MARICOPA COUNTY

No. 1 CA-TX 07-0008.

232 P.3d 768 (2010)

George A. HORMEL II and Jamie R. Hormel, Trustees of the George A. Hormel II Trust, dated September 29, 1995, as amended, Plaintiffs/Appellants/Cross-Appellees, v. MARICOPA COUNTY, Maricopa County Board of Supervisors, and David Schweikert, in his capacity as the Maricopa County Treasurer, Defendants/Appellees/Cross-Appellants.

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

May 27, 2010.

Attorney(s) appearing for the Case

Mooney, Wright & Moore, P.L.L.C. By Paul J. Mooney, Jim L. Wright, Mesa, Attorneys for Plaintiffs/Appellants/Cross-Appellees.

Law Office of Jerry A. Fries, By Jerry A. Fries, Phoenix, Attorney for Defendants/Appellees/Cross-Appellants.

OPINION

WINTHROP, Presiding Judge.

¶ 1 This appeal from denial of special action relief arises out of an attempt by George A. Hormel II and Jamie R. Hormel, trustees of the George A. Hormel II Trust ("Taxpayer" or "the Trust") to enforce the payment of refunds based on reclassification of property known as the Wrigley Mansion ("the Property") during tax years 2001, 2002, and 2003 pursuant to Arizona Revised...

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