Superior Court >Tax Court

Arizona Tax Decisions
NOTICE: Tax Court Rule 15.1(c) The cases posted on this website are not published opinions. They are not binding authority and are not legal precedent.
Income Tax Cases
Case Number Date Title
2012    
TX2012-000928 4/7/2014 John Opilowsky v. City Of Chandler et al.
2009    
TX2009-000393 3/9/2010 Ronald Sterns et al v. Arizona State Department of Revenue
2007    
TX2007-000496 5/19/2010 Wells Fargo and Company and Subsidiaries v. Arizona State Department of Revenue
TX2007-000266 1/15/2010 Sprint Spectrum LP v. Arizona State Department of Revenue
2006    
TX2006-000240 8/16/2011 Arizona State Department of Revenue v. Home Depot
TX2006-000240 6/25/2009 Arizona State Department of Revenue v. Home Depot
Property Tax Cases
Case Number Date Title
2014    
TX2014-000129 6/16/2015 Solarcity Corp v Arizona State Department of Revenue
2013    
TX2013-000604 9/16/2014 Villa Paraiso LP v. Santa Cruz County
TX2013-000522 2/27/2015 South Point v. Arizona Department of Revenue
TX2013-000471 11/21/2013 Strawberry Ridge Estates LLC v. Gila County
TX2013-000407 5/19/2014 Arizona Development Inc v. Mohave County Arizona Department of Revenue
TX2013-000017 8/7/2013 Jones Outdoor Advertising Inc. v. Arizona State Department of Revenue
TX2013-000006 6/23/2014 Sun Devil Power Holdings LLC v. Arizona State Department of Revenue
TX2013-000006 8/7/2013 Sun Devil Power Holdings LLC v. Arizona State Department of Revenue
2012    
TX2012-000883 4/10/2013 LT4, LLC v. Mohave County
TX2012-000725 3/24/2015 Moon Valley Country Club v Maricopa County
TX2012-000680 11/18/2013 BC Air LLC v. Arizona Department of Transportation
TX2012-000613 3/3/2014 One Thomas Building LLC v. Maricopa County
TX2012-000384 11/18/2013 EDW C Levy Co. v. Maricopa County
TX2012-000231 9/20/2013 Alpha II Inc v. Arizona Department of Revenue
TX2012-000230 2/5/2015 Southwest Airlines v. Arizona Department of Revenue
TX2012-000184 2/28/2014 Arizona Eastern Railway Company v. Arizona Department of Revenue
TX2012-000122 4/9/2012 SFI Raintree-Scottsdale LLC v. Maricopa County
TX2012-000072 8/7/2013 Vista Verde Homeowners Association et al. v. Maricopa County
TX2012-000049 10/7/2013 Metal Management Arizona LLC v. Maricopa County
2011    
TX2011-001038 6/5/2014 Chevron USA Inc v. Arizona Department of Revenue
TX2011-001001 4/2/2012 Rio Arizona Investments LLC v. Mohave County
TX2011-000856 11/20/2013 GRL Mesa Investments LLC v. Maricopa County
TX2011-000804 3/16/2012 LKY Real Estate Fund ILP v. Yavapai County
TX2011-000804 2/22/2012 LKY Real Estate Fund ILP v. Yavapai County
TX2011-000756 11/4/2012 Honeywell v. Maricopa County
TX2011-000738 3/25/2015 Siena Southwest v Maricopa County
TX2011-000691 6/16/2014 Highlands Ranch Developers Inc v. Yavapai County
TX2011-000654 5/20/2013 HUB Properties Trust v. Maricopa County
TX2011-000628 4/19/2012 3550 North. Central Avenue LLC v. Maricopa County
TX2011-000624 2/3/2013 2747 Camelback LLC v. Maricopa County
TX2011-000619 4/29/2013 Arizona Cattle Growers Association v. Yavapai County
TX2011-000427 4/18/2013 KLP Enterprises Inc. v. Arizona State Department of Revenue
TX2011-000208 9/19/2012 Penn Raquet Sports Inc. v. Maricopa County
TX2011-000063 8/8/2011 Church of the Isaiah 58 Project of Arizona v. La Paz County
TX2011-000048 8/16/2011 Ronald A. Yunis v. Maricopa County
2010    
TX2010-001171 3/15/2012 Stainless Fixtures v. Arizona State Department of Revenue
TX2010-000828 4/2/2012 City of Chandler v. Whitewing II, LLC
TX2010-000815 9/10/2013 Oracle Crossing Owners Association v. Pima County
TX2010-000726 1/9/2014 E & V Investments LLC v. Maricopa County
TX2010-000621 11/22/2012 Arrowhead and Gateway LLC v. Maricopa County
TX2010-000621 10/25/2012 Arrowhead and Gateway LLC v. Maricopa County
TX2010-000559 10/3/2014 Desert Eagles Estates LP v. Maricopa County
TX2010-000517 10/8/2014 Sun Lakes Marketing v. State of Arizona
TX2010-000404 4/17/2013 CCI Europe Inc. v. Arizona State Department of Revenue
TX2010-000398 10/21/2013 Sulphur Springs Valley Electric Cooperative v. Arizona State Department of Revenue
TX2010-000398 4/19/2012 Sulphur Springs Valley Electric Cooperative v. Arizona State Department of Revenue
TX2010-000308 5/6/2013 Pima County v. Raytheon Company
TX2010-000308 8/3/2012 Pima County v. Raytheon Company
TX2010-000170 11/15/2011 Cable One Inc v. Arizona State Department of Revenue
2009    
TX2009-000914 2/21/2012 S and S Cotton LLC v. Maricopa County
TX2009-000914 11/9/2011 S and S Cotton LLC v. Maricopa County
TX2009-000793 11/26/2011 Mihan Fillmore LLC v. Maricopa County
TX2009-000660 6/28/2011 Hugh H Stewart v. Pinal County
TX2009-000409 9/2/2011 MT Germann and Ellis LLC v. City of Chandler
TX2009-000084 6/17/2009 Brown Family Communities v. Maricopa County
TX2009-000073 7/11/2011 Shamrock Foods Company v. Maricopa County
2008    
TX2008-000879 8/23/2011 Quality Hills Phase II v. Navajo County
TX2008-000794 11/7/2011 BV at Hayden Ferry Lakeside LLC v. Maricopa County
TX2008-000785 11/7/2011 General Motors Corporation et al. v. Maricopa County
TX2008-000580 7/29/2009 Surprise Center Development Comapny v. Maricopa County
TX2008-000578 5/19/2010 Audrey A. Hannks, et al. v. Pinal County
TX2008-000519 6/23/2014 Vestar Drn-Opcp LLC v. Maricopa County
TX2008-000518 9/16/2013 Scottsdale 101 Associates LLC v. Maricopa County
TX2008-000413 4/3/2009 Tri-Bar v. Prescott Valley
2007    
TX2007-000686 5/4/2009 Border Cities v. Cochise County
TX2007-000663 4/12/2012 General Motors Corp. v. Maricopa County
TX2007-000598 3/5/2010 ASARCO LLC. v. Arizona State Department of Revenue
TX2007-000596 3/8/2010 AR Silver Bell Inc. v. Arizona State Department of Revenue
TX2007-000535 8/9/2010 Arizona Mills LLC v. Maricopa County
TX2007-000506 5/5/2009 Pierpoint v. Maricopa County
TX2007-000214 8/9/2010 Omya Arizona Inc. v. Pinal County
TX2007-000139 4/22/2009 Microchip Technology v. State
TX2007-000057 12/5/2013 CNL Hotels and Resorts Inc, et al. v. Arizona State Department of Revenue
TX2007-000057 8/5/2009 CNL Hotels and Resorts Inc, et al. v. Arizona State Department of Revenue
2006    
TX2006-000429 10/25/2011 SHR Scottsdale X LLC v. Maricopa County
TX2006-000396 4/1/2009 Swift Transportation v. Maricopa County
2005    
TX2005-000029 5/20/2009 Fountain Hills v. Firerock
return to top

Sales Tax Cases

Case Number Date Title
2012    
TX2012-000382 3/10/2015 Lucent Technologies v ADOR

Transaction Privilege Tax Cases

Case Number Date Title
2012    
TX2012-000200 6/16/2014 Rod Robertson Enterprises Inc. v. Arizona Department of Revenue
2011    
TX2011-000452 5/14/2013 City of Phoenix v. Los Olivos Carniseria LLC
2010    
TX2010-001089 6/16/2014 Saban Rent-a-Car LLC v. Arizona Department of Revenue
TX2010-000518 10/19/2010 City of Phoenix v. Actuate Corporation
2008    
TX2008-000412 1/30/2009 Town of Gilbert v. Pederson/BVT Gilbert Associates
TX2008-000372 9/28/2010 Infrastructure Dynamics Inc. v. City of Tempe
TX2008-000312 8/9/2010 Arizona State Department of Revenue v. Club Level LLC
2006    
TX2006-000334 3/13/2009 Desert Winds Assisted Living v. City or Peoria
TX2006-000028 12/9/2010 Home Depot USA Inc. v. Arizona State Department of Revenue
return to top

Use Tax Cases

Case Number Date Title
2012    
TX2012-000073 8/28/2014 Kenneth and Shari Meyer Trust, et al. v. Arizona Department of Revenue
2007    
TX2007-000307 4/27/2010 Val-Pak v. State
TX2007-000307 4/24/2009 Val-Pak v. State
click here for Self-Service Center