NOTICE: Arizona Tax Court Rules of Practice 17(c)
The cases posted on this website are not published opinions, in this form. Unless published in an official reporter, they are not binding authority and are not legal precedent.
NOTE: Cases are posted by date of ruling with the newest appearing first.
TX2022-000320 12/15/2023 Arizona Department of Revenue v. Shand
TX2015-000605 9/19/2017 Mehl v. Arizona Department of Revenue
TX2015-000606 7/24/2017 Dorance v. Arizona Department of Revenue
TX2016-000105 11/18/2016 Arizona Department of Revenue v. Hegnauer
TX2012-000928 4/7/2014 Opilowsky v. City of Chandler
TX2006-000240 12/1/2011 Home Depot USA Inc. v. Arizona Department of Revenue
TX2006-000240 8/16/2011 Home Depot USA Inc. v. Arizona Department of Revenue
TX2007-000496 5/19/2010 Wells Fargo and Company and Subsidiaries v. Arizona Department of Revenue
TX2009-000393 3/9/2010 Sterns v. Arizona Department of Revenue
TX2007-000266 1/15/2010 Sprint Spectrum LP v. Arizona Department of Revenue
TX2006-000240 6/25/2009 Home Depot USA Inc. v. Arizona Department of Revenue
TX2024-000326 3/27/2026 Wyyerd Connect LLC v. Arizona Department of Revenue
TX2022-000430 3/18/2026 Siete Solar LLC v. Arizona Department of Revenue
TX2020-001124 1/30/2026 Mesquite Power LLC v. Arizona Department of Revenue
TX2022-000024 11/6/2025 Marshall Foundation v. Pima County
TX2022-000430 9/11/2025 Siete Solar LLC v. Arizona Department of Revenue
TX2022-000433 9/11/2025 Desert Sky LLC v. Arizona Department of Revenue
TX2020-001124 8/29/2025 Mesquite Power LLC v. Arizona Department of Revenue
TX2018-000928 8/29/2025 Mesquite Power LLC v. Arizona Department of Revenue
TX2025-000046 8/25/2025 Maricopa County Community College District v. Maricopa County
TX2020-001031 7/20/2025 Bank of America NA v. Maricopa County
TX2024-000218 5/27/2025 Mesquite Power LLC v. Arizona Department of Revenue
TX2024-000143 4/21/2025 Coconino Community College District v. Property Tax Oversight Commission
TX2021-000409 4/21/2025 Sheely v. Maricopa County
TX2023-000132 11/27/2024 Gold v. Maricopa County
TX2020-001031 11/12/2024 Bank of America N A v. Maricopa County
TX2023-000002 9/30/2024 Sun Streams 2 LLC v. Arizona Department of Revenue
TX2023-000342 7/22/2024 Ogston v. Arizona Department of Revenue
TX2020-001134 6/24/2024 Cedar Crest/Flagstaff LP v. Coconino County
TX2022-000423 6/17/2024 A&P Ranch LTD v. Cochise County
TX2023-000169 4/17/2024 Marshall Foundation v. Pima County
TX2023-000168 4/16/2024 CORE Tucson JIB LLC v. Pima County
TX2021-000401 11/3/2023 JSJ Ventura Development 2200 LLC v. Maricopa County
TX2022-000430 5/11/2023 Siete Solar LLC v. Arizona Department of Revenue
TX2022-000433 5/11/2023 Desert Sky LLC v. Arizona Department of Revenue
TX2017-000027 3/8/2023 Castle Phoenix LLC v. Maricopa County
TX2017-000027 12/28/2022 Castle Phoenix LLC v. Maricopa County
TX2021-000516 9/12/2022 Mesquite Power LLC v. Arizona Department of Revenue
TX2021-000517 9/12/2022 Griffith Energy LLC v. Arizona Department of Revenue
TX2021-000356 7/22/2022 Jusseaume v. Yavapai County
TX2013-000522 2/4/2020 South Point Energy Center LLC v. Arizona Department of Revenue
TX2014-000444 11/5/2019 BSI Holdings LLC v. Arizona Department of Transportation
TX2016-000931 2/4/2019 Transwestern Pipeline Company v. Arizona Department of Revenue
TX2017-000099 1/24/2019 Staples v. HSRE Tucson Owner LLC
TX2016-001218 9/4/2018 Carter Oil Company Inc. v. Arizona Department of Revenue
TX2015-000095 6/28/2018 Arizona Department of Revenue v. Mesquite Power LLC
TX2016-000931 5/11/2018 Transwestern Pipeline Company v. Arizona Department of Revenue
TX2014-000606 3/28/2018 Staples v. TKG El Con Center LLC
TX2017-000440 and TX2017-000441 3/5/2018 Staples v. AP&D Investments LLP
TX2015-000095 1/9/2018 Arizona Department of Revenue v. Mesquite Power LLC
TX2016-000009 5/23/2017 Hees v. Maricopa County Assessors Office
TX2016-000156 5/22/2017 PDG America Properties LLC v. Maricopa County
TX2014-000606 5/18/2017 Staples v. TKG El Con Center LLC
TX2014-000212 4/24/2017 Siete Solar LLC v. Arizona Department of Revenue
TX2015-000450 4/14/2017 Sunrun Inc. v. Arizona Department of Revenue
TX2017-000169 3/31/2017 Maricopa County v. DQCantada Ranch LLC
TX2011-000736 2/22/2017 100 Val Vista/Montgomery LLC v. Pinal County
TX2014-000487 1/30/2017 Rancho Cielo Buckeye LLC v. Maricopa County
TX2016-001024 12/7/2016 Empire Southwest LLC v. Arizona Department of Revenue
TX2014-000487 11/14/2016 Rancho Cielo Buckeye LLC v. Maricopa County
TX2011-000736 11/7/2016 100 Val Vista/Montgomery LLC v. Pinal County
TX2013-000606 9/27/2016 Loma Mariposa Limited Partnership v. Santa Cruz County
TX2012-000730 7/14/2016 P6 3550 North Central LLC v. Maricopa County
TX2013-000606 4/11/2016 Loma Mariposa Limited Partnership v. Santa Cruz County
TX2008-000785 3/11/2016 General Motors Corporation v. Maricopa County
TX2014-000458 2/12/2016 Arizona Electric Power Cooperative Inc. v. Arizona Department of Revenue
TX2013-000477 11/17/2015 Pinaleno Foothills LP v. Graham County
TX2014-000444 10/29/2015 BSI Holdings LLC v. Arizona Department of Transportation
TX2014-000129 6/3/2015 Solarcity Corp. v. Arizona Department of Revenue
TX2014-000129 6/1/2015 Solarcity Corp. v. Arizona Department of Revenue
TX2011-000738 3/25/2015 Siena Southwest LLC v. Maricopa County
TX2012-000725 3/24/2015 Moon Valley Country Club v. Maricopa County
TX2013-000522 2/6/2015 South Point Energy Center LLC v. Arizona Department of Revenue
TX2012-000230 2/3/2015 Southwest Airlines Co. v. Arizona Department of Revenue
TX2011-000756 11/4/2014 Honeywell International v. Maricopa County
TX2010-000517 10/8/2014 Sun Lakes Marketing Limited Partnership v. State of Arizona
TX2010-000559 and TX2012-000415 10/3/2014 Desert Eagle Estates LP v. Maricopa County
TX2013-000604 9/16/2014 Villa Paraiso LP v. Santa Cruz County
TX2012-000072 8/4/2014 Vista Verde Homeowners Association v. Maricopa County
TX2013-000006 6/23/2014 SunDevil Power Holdings LLC v. Arizona Department of Revenue
TX2008-000519 6/23/2014 Vestar Drn-Opcp LLC v. Maricopa County
TX2011-000691 6/16/2014 Highlands Ranch Developers Inc. v. Yavapai County
TX2011-001038 6/5/2014 Chevron USA Inc. v. Arizona Department of Revenue
TX2013-000407 5/19/2014 Arizona Development Inc. v. Mohave County
TX2012-000680 4/14/2014 BC Air LLC v. Arizona Department of Transportation
TX2007-000663 4/12/2013 General Motors Corp. v. Maricopa County
TX2012-000883 4/10/2014 LT4, LLC v. Mohave County
TX2012-000613 3/3/2014 One Thomas Building LLC v. Maricopa County
TX2012-000184 2/28/2014 Arizona Eastern Railway Company v. Arizona Department of Revenue
TX2008-000785 2/3/2014 General Motors Corporation v. Maricopa County
TX2011-000624 2/3/2014 2747 Camelback LLC v. Maricopa County
TX2010-000726 1/9/2014 E & V Investments LLC v. Maricopa County
TX2013-000017 12/12/2013 Jones Outdoor Advertising Inc. v. Arizona Department of Revenue
TX2007-000057 12/5/2013 CNL Hotels and Resorts Inc. v. Arizona Department of Revenue
TX2013-000471 11/21/2013 Strawberry Ridge Estates LLC v. Gila County
TX2011-000856 11/20/2013 GRL Mesa Investments LLC v. Maricopa County
TX2012-000384 11/18/2013 EDW C Levy Co. v. Maricopa County
TX2010-000398 10/21/2013 Sulphur Springs Valley Electric Cooperative Inc. v. Arizona Department of Revenue
TX2012-000049 10/7/2013 Maricopa County v. Metal Management Arizona LLC
TX2012-000231 9/20/2013 Alpha II Inc. v. Arizona Department of Revenue
TX2008-000518 9/16/2013 Scottsdale 101 Associates LLC v. Maricopa County
TX2010-000815 9/10/2013 Oracle Crossings Owners Association v. Pima County
TX2013-000006 8/7/2013 SunDevil Power Holdings LLC v. Arizona Department of Revenue
TX2011-000654 5/20/2013 HUB Properties Trust v. Maricopa County
TX2010-000308 5/6/2013 Pima County v. Raytheon Company
TX2011-000619 4/29/2013 Arizona Cattle Growers Association v. Yavapai County
TX2011-000427 4/18/2013 KLP Enterprises Inc. v. Arizona Department of Revenue
TX2010-000404 4/17/2013 CCI Europe Inc. v. Arizona Department of Revenue
TX2009-000793 11/26/2012 Mihan Fillmore LLC v. Maricopa County
TX2011-000208 9/19/2012 Penn Racquet Sports Inc. v. Maricopa County
TX2010-000308 8/3/2012 Pima County v. Raytheon Company
TX2011-000628 4/19/2012 3550 North Central Avenue LLC v. Maricopa County
TX2010-000398 4/19/2012 Sulphur Springs Valley Electric Cooperative Inc. v. Arizona Department of Revenue
TX2012-000122 4/9/2012 SFI Raintree-Scottsdale LLC v. Maricopa County
TX2011-001001 4/2/2012 Rio Arizona Investments LLC v. Mohave County
TX2010-000828 4/2/2012 City of Chandler v. Whitewing II, LLC
TX2011-000804 3/16/2012 LKY Real Estate Fund I, LP v. Yavapai County
TX2010-001171 3/15/2012 Stainless Fixtures Inc. v. Arizona Department of Revenue
TX2011-000804 2/22/2012 LKY Real Estate Fund I, LP v. Yavapai County
TX2009-000914 2/21/2012 S and S Cotton LLC v. Maricopa County
TX2010-000621 11/22/2011 Arrowhead & Gateway LLC v. Maricopa County
TX2010-000170 11/15/2011 Cable One Inc. v. Arizona Department of Revenue
TX2009-000914 11/9/2011 S and S Cotton LLC v. Maricopa County
TX2008-000794 11/7/2011 BV at Hayden Ferry Lakeside LLC v. Maricopa County
TX2006-000429 10/25/2011 SHR Scottsdale X LLC v. Maricopa County
TX2010-000621 10/25/2011 Arrowhead & Gateway LLC v. Maricopa County
TX2009-000409 9/2/2011 MT Germann and Ellis LLC v. City of Chandler
TX2008-000879 8/23/2011 Quality Hills Phase II v. Navajo County
TX2011-000048 8/16/2011 Yunis v. Maricopa County
TX2011-000063 8/8/2011 Church of the Isaiah 58 Project of Arizona Inc. v. La Paz County
TX2009-000073 7/11/2011 Shamrock Foods Company v. Maricopa County
TX2009-000660 6/28/2011 Stewart v. Pinal County
TX2007-000139 9/30/2010 Microchip Technology Incorporated v. Arizona Department of Revenue
TX2007-000535 8/9/2010 Arizona Mills LLC v. Maricopa County
TX2007-000214 8/9/2010 Omya Arizona Inc. v. Pinal County
TX2008-000578 5/19/2010 Hanks v. Pinal County
TX2007-000596 3/8/2010 AR Silver Bell Inc. v. Arizona Department of Revenue
TX2007-000598 3/5/2010 ASARCO LLC v. Arizona Department of Revenue
TX2007-000057 8/5/2009 CNL Hotels and Resorts Inc. v. Arizona Department of Revenue
TX2008-000580 7/29/2009 Surprise Center Development Company LLC v. Maricopa County
TX2009-000084 6/17/2009 Brown Family Communities v. Maricopa County
TX2005-000029 5/20/2009 Town of Fountain Hills v. Firerock LLC
TX2007-000506 5/5/2009 Pierpoint v. Maricopa County
TX2007-000686 5/4/2009 Border Cities Land Corporation v. Cochise County
TX2008-000413 4/3/2009 Tri-Bar LLC v. Prescott Valley Parkway Community Facilities District
TX2006-000396 4/1/2009 Swift Transportation Co. Inc. v. Maricopa County
TX2024-000075 5/18/2026 Phoenix NAP LLC v. Arizona Department of Revenue
TX2024-000440 11/18/2025 Barth v. Town of Gilbert
TX2021-000388 6/6/2025 Rebuild the Block LLC v. Arizona Department of Revenue
TX2021-000388 10/17/2024 Rebuild the Block LLC v. Arizona Department of Revenue
TX2023-000017 8/8/2024 Arizona Cardinals Football Club LLC v. Arizona Department of Revenue
TX2022-000105 6/17/2024 Gould v. Arizona Department of Revenue
TX2017-000663 4/2/2024 Vangilder v. Arizona Department of Revenue
TX2021-000095 1/2/2024 Cracchiolo v. Arizona Department of Revenue
TX2021-000388 9/22/2023 Rebuild the Block LLC v. Arizona Department of Revenue
TX2021-000347 9/22/2023 HNT Holdings LLC v. Arizona Department of Revenue
TX2020-000778 4/11/2023 RockAuto LLC v. Arizona Department of Revenue
TX2017-001668 8/30/2018 Arizona Department of Revenue v. Ducharme
TX2017-000402 6/28/2018 Arizona Department of Revenue v. Hearn
TX2016-001332 5/2/2018 CR Meyer and Sons Company v. Arizona Department of Revenue
TX2017-000183 3/7/2018 Randa Driver v. Arizona Department of Revenue
TX2016-000365 2/27/2018 Arizona Department of Revenue v. Invision Systems LLC
TX2017-000250 2/22/2018 Arizona Department of Revenue v. Gardunos Chili Packing Company at Gainey Ranch LLC
TX2016-000324 2/12/2018 Arizona Department of Revenue v. Sanctuary Design LLC
TX2015-000572 8/21/2017 Arizona Department of Revenue v. Burroughs
TX2016-000078 11/21/2016 Wilbur-Ellis Company v. Arizona Department of Revenue
TX2015-000012 7/21/2016 Lawrence Construction Company v. Arizona Department of Revenue
TX2014-000136 10/26/2015 Ziegfield Inc. v. Arizona Department of Revenue
TX2013-000242 7/16/2015 Kohls Pennsylvania Inc. v. Arizona Department of Revenue
TX2012-000382 3/10/2015 Lucent Technologies Inc. v. Arizona Department of Revenue
TX2012-000200 6/16/2014 Rod Robertson Enterprises Inc. v. Arizona Department of Revenue
TX2010-001089 6/16/2014 Saban Rent-a-Car LLC v. Arizona Department of Revenue
TX2011-000452 5/14/2013 City of Peoria v. Los Olivos Carniseria LLC
TX2010-000518 10/19/2011 City of Phoenix v. Actuate Corporation
TX2006-000028 12/9/2010 Home Depot USA Inc. v. Arizona Department of Revenue
TX2008-000372 9/28/2010 Infrastructure Dynamics Inc. v. City of Tempe
TX2008-000312 8/9/2010 Arizona Department of Revenue v. Club Level LLC
TX2006-000334 3/13/2009 Desert Winds Assisted Living LP v. City of Peoria
TX2008-000412 1/30/2009 Town of Gilbert v. Pederson/BVT Gilbert Associates
TX2018-000002 10/23/2018 Marik LLC v. State of Arizona ESA Tax Unit
TX2016-000046 3/7/2017 Driver Solutions Inc. v. Arizona Department of Economic Security
TX2020-000967 4/10/2023 9W Halo Opco LP v. Arizona Department of Revenue
TX2012-000073 8/28/2014 Kenneth & Shari Meyer Trust v. Arizona Department of Revenue
TX2007-000307 4/27/2010 Val-Pak East Valley Inc. v. Arizona Department of Revenue
TX2007-000307 4/24/2009 Val-Pak East Valley Inc. v. Arizona Department of Revenue
