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SONORAN PEAKS, LLC v. MARICOPA COUNTY

Nos. 1 CA-TX 13-0005, 1 CA-TX 13-0006.

340 P.3d 1107 (2015)

SONORAN PEAKS, LLC, an Arizona Limited Liability Company, Plaintiff/Appellant, v. MARICOPA COUNTY, a political subdivision of the State of Arizona, Defendant/Appellee. Wildcat Ridge, LLC, an Arizona Limited Liability Company, Plaintiff/Appellant, v. Maricopa County, a political subdivision of the State of Arizona, Defendant/Appellee.

Court of Appeals of Arizona, Division 1.

January 13, 2015.

Attorney(s) appearing for the Case

Bar Urness, PLC, Scottsdale By Roie M. Bar, Amy M. Urness, Counsel for Plaintiffs/Appellants.

Maricopa County Attorney's Office, Phoenix By Peter Muthig, Counsel for Defendant/Appellee.

Judge RANDALL M. HOWE delivered the opinion of the Court, in which Presiding Judge PATRICIA A. OROZCO and Judge MAURICE PORTLEY joined.

OPINION

¶ 1 Sonoran Peaks, LLC and Wildcat Ridge, LLC (collectively "Taxpayers") appeal from the tax court's orders dismissing their real property tax appeals for the tax year 2012. Taxpayers argue that the tax court retained jurisdiction over their 2012 appeals for purposes of enforcing the parties' settlement agreements...

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