J S J Ventura Dev. 2200 LLC v. Maricopa Cnty.

• Docket Number: TX 2021-000401
• Decision Date: 03 November 2023
• Parties: J S J VENTURA DEVELOPMENT 2200 L L C v. MARICOPA COUNTY
• Court: Arizona Tax Court

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J S J VENTURA DEVELOPMENT 2200 L L C v. MARICOPA COUNTY

No. TX 2021-000401

Tax Court of Arizona

November 3, 2023

MICHAEL T DENIOUS, PETER MUTHIG, JUDGE AGNE

UNDER ADVISEMENT RULING

HONORABLE SARA J. AGNE, JUDGE

After considering the Parties' papers and arguments, the record of the case, and the relevant authorities, regarding Defendant Maricopa County's Motion to Dismiss for Lack of Subject Matter Jurisdiction, filed July 12, 2023 ("Motion"), fully briefed August 2, 2023, and under advisement after oral argument as of September 7, 2023, the Court finds as follows. Plaintiffs brought this action on November 2, 2021, appealing the proper classification/use and full cash value of properties for the 2021 and 2022 tax years. (See Compl., filed 11/02/2021.)

Defendant meanwhile, has postured the Motion in part as one contesting subject matter jurisdiction under Rule 12(h)(3), Ariz. R Civ. P., with subject matter jurisdiction being this Court's statutory or constitutional power to hear and determine a particular type of case. See Church of Isaiah 58 Project of Arizona, Inc. v. La Paz Cty., 233 Ariz. 460, 462-63 (App. 2013) (citing State v. Maldonado, 223 Ariz. 309, 311, ¶ 14 (2010)).

In resolving such a challenge, the Court may take evidence and resolve factual disputes essential to its disposition of the motion. See Church of Isaiah 58 Project of Arizona, Inc., 233 Ariz. at 463. The Court has determined that there are no factual disputes in this matter for which resolution thereof would assist the Court in resolving the jurisdictional question.

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The Parties are in agreement on the facts: Plaintiffs paid the entirety of their 2021 tax year bill at issue on July 7, 2022, without making any tax payments for 2021 prior to that date. (See Mot., at 2; Resp., filed July 31, 2023, at 4.) Plaintiffs paid the entirety of their 2022 tax year bill at issue on March 7, 2023, and did not make any payments for 2022 prior to that date. (See Mot., 2; Resp., at 4.) There being no objection, the Court also takes judicial notice pursuant to Ariz. R. Evid. 201 of the tax summary reports attached as Exhibit A to the Motion. Plain statutory language of A.R.S. § 42-16210 requires the result here:

A. All taxes levied and assessed against property for the year on which an appeal has been filed by the property owner shall be paid before they become delinquent.

B. If the taxes are not paid before becoming delinquent, the court shall dismiss the appeal except when either of the following occur:

1. The full year tax for the year is paid on or before December 31 of the tax year pursuant to § 42-18053.

2. The remaining one-half tax that is unpaid is delinquent after the immediately following May 1 at 5:00 p.m. is paid by July 1, including all interest due.

Plaintiffs accomplished neither of the statutory requirements as applicable to either tax year. The full amount for tax year 2021 was not paid...