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SWIFT TRANSP. CO., INC. v. MARICOPA COUNTY

No. 1 CA-TX 09-0002.

236 P.3d 1209 (2010)

SWIFT TRANSPORTATION CO., INC., a corporation, Plaintiff/Appellant, v. MARICOPA COUNTY, a political subdivision of the State of Arizona, Defendant/Appellee.

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

August 10, 2010.

Attorney(s) appearing for the Case

Donald P. Roelke, Phoenix, Attorney for Plaintiff/Appellant.

Richard M. Romley, Maricopa County Attorney by Steven B. Palmer, Deputy County Attorney, Division of County Counsel/Civil Division, Law Office of Jerry A. Fries by Jerry A. Fries, Phoenix, Attorneys for Defendant/Appellee.

OPINION

OROZCO, Judge.

¶ 1 Swift Transportation Company, Inc., (Taxpayer) appeals from the tax court's judgment holding that Maricopa County did not violate Arizona Revised Statutes (A.R.S.) section 42-15105 (2006)1 in revaluing Taxpayer's property for the 2007 tax year. For the following reasons, we affirm.

FACTS AND PROCEDURAL BACKGROUND

The Initial Assessment

¶ 2 The Maricopa County Assessor...

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