Ahir v. Maricopa County, TX

• Decision Date: 22 June 1990
• Docket Number: No. TX,TX
• Citation: 794 P.2d 607,164 Ariz. 532
• Parties: Dayalbhai AHIR v. MARICOPA COUNTY; Arizona Department of Revenue. 89-00160.
• Court: Arizona Tax Court

Page 607

794 P.2d 607

164 Ariz. 532

Dayalbhai AHIR v. MARICOPA COUNTY; Arizona Department of Revenue.

No. TX 89-00160.

Tax Court of Arizona.

June 22, 1990.

[164 Ariz. 533] Joseph W. Charles, Charles, Keist & Thompson, P.C., Glendale, for plaintiff-appellant.

Atty. Gen. by Francis L. Migray, Phoenix, for defendant-appellees Ariz. Dept. of Revenue.

Maricopa County Atty. by Sandor O. Shuch, Phoenix, for defendant-appellees Maricopa County.

OPINION

MORONEY, Judge.

This property tax appeal was filed October 27, 1989. The filing document was designated as a "Notice of Appeal and Complaint." The notice of appeal and complaint failed to provide any information to identify the property which is the subject of the appeal. The notice of appeal and complaint was not amended to provide a means for identifying the property prior to November 1, 1989.

The Court holds that in a property tax appeal pursuant to A.R.S. § 42-177, the property which is the subject of the appeal must be identified in the notice of appeal in order for jurisdiction to attach in the Superior Court.

The notice of appeal and complaint herein sets forth that the appeal is from a determination by the State Board of Tax Appeals. Appeals from the State Board of Tax Appeals are governed by A.R.S. § 42-176. A.R.S. § 42-176(B) requires that such appeals "shall be taken on or before on November 1, except as provided in subsection C of this section." Subsection C has no applicability here.

A failure to file an appeal in the manner provided by A.R.S. § 42-177 by November 1 deprives the Court of jurisdiction.

A.R.S. § 42-177(A) provides that "an appeal to the superior court relative to valuation or classification of property is commenced by filing a notice with the tax court." A.R.S. § 42-177(B) provides that the "notice of appeal shall contain a statement of the reasons why the valuation or classification is excessive or erroneous." A notice of appeal from an administrative determination, by definition, must contain an adequate reference to the administrative decision from which the appeal is taken. Property tax appeals pursued under this section always constitute a dispute over classification or valuation of property for the purpose of ad valorum taxation. Since the result of disputes over classification are always measured by differences in valuation, all property tax appeals pursuant to A.R.S. § 42-177 concern the valuation of property. The appeal is always an effort to change a valuation...