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STRAWBERRY RIDGE ESTATES, LLC v. GILA COUNTY

No. 1 CA-TX 14-0004.

350 P.3d 833 (2015)

STRAWBERRY RIDGE ESTATES, LLC, an Arizona limited liability company, Plaintiff/Appellant, v. GILA COUNTY, a body politic, Defendant/Appellee.

Court of Appeals of Arizona, Division 1.

May 26, 2015.

Attorney(s) appearing for the Case

Harper Law Offices, PC By Michael J. Harper, Mesa, for Plaintiff/Appellant Strawberry Ridge Estates, LLC.

Gila County Attorney's Office By Bryan B. Chambers, Globe, for Defendant/Appellee.

Judge PETER B. SWANN delivered the opinion of the court, in which Presiding Judge KENT E. CATTANI and Judge LAWRENCE F. WINTHROP joined.

OPINION

¶ 1 In this opinion, we hold that a property owner challenging a property tax assessment under A.R.S. § 42-18352(E) is entitled to maintain the action in tax court once the taxes are paid, without regard to the delinquency of the payment.

FACTS AND PROCEDURAL HISTORY

¶ 2 Strawberry...

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