Tax Decisions


NOTICE: Tax Department 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
  • TX2016-000105 11/18/2016 David A. Hegnauer v Arizona State Department of Revenue
  • TX2015-000606 7/24/2017 Bennett Dorance v Arizona State Department of Revenue
  • TX2015-000605 9/19/2017 David Mehl v Arizona State Department of Revenue
  • TX2012-000928 4/7/2014 John Opilowsky v. City Of Chandler et al.
  • TX2009-000393 3/9/2010 Ronald Sterns et al v. Arizona State Department of Revenue
  • 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
  • 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
  • TX2016-001024 12/7/2016 Empire Southwest v Arizona State Department of Revenue
  • TX2016-000931 5/11/2018 Transwestern Pipline Company v Arizona State Department of Revenue
  • TX2016-000156 5/22/2016 PDG America Props v Maricopa County
  • TX2016-000009 5/23/2016 Hees v Maricopa County Assessors Office
  • TX2015-000450 4/14/2017 Sunrun Inc. v Arizona State Department of Revenue
  • TX2014-000730 7/14/2016 P6 3550 North Central LLC v Maricopa County
  • TX2014-000606 3/24/2018 Staples v TKG El Con Center
  • TX2014-000606 5/18/2017 Staples v TKG El Con Center
  • TX2014-000487 1/30/2017 Rancho Cielo, Buckeye LLC v Maricopa County
  • TX2014-000487 11/14/2016 Rancho Cielo, Buckeye LLC v Maricopa County
  • TX2014-000458 2/12/2016 Arizona Electric Power Cooperative v Arizona State Department of Revenue
  • TX2014-000444 10/29/2015 BSI Holding LLC v Arizona State Department of Revenue
  • TX2014-000212 4/24/2017 Siete Solar v Arizona State Department of Revenue
  • TX2014-000129 6/16/2015 Solarcity Corp v Arizona State Department of Revenue
  • TX2014-000129 6/1/2014 Solarcity Corp v Arizona State Department of Revenue
  • TX2013-000606 9/27/2016 Loma Mariposa v Santa Cruz County
  • TX2013-000606 4/11/2016 Loma Mariposa v Santa Cruz County
  • TX2013-000604 9/16/2014 Villa Paraiso LP v. Santa Cruz County
  • TX2013-000522 2/27/2015 South Point v. Arizona Department of Revenue
  • TX2013-000477 11/17/2015 Pinaleno Foothills LP v. Graham County
  • 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
  • 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
  • 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
  • TX2011-000736 2/22/2016 100 Val Vista Montgomery LLC v Pinal County
  • TX2011-000736 11/7/2016 100 Val Vista Montgomery LLC v Pinal 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
  • 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
  • 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 3/11/2016 General Motors Corporation et al. 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
  • 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
  • TX2006-000429 10/25/2011 SHR Scottsdale X LLC v. Maricopa County
  • TX2006-000396 4/1/2009 Swift Transportation v. Maricopa County
Sales Tax Cases
Transaction Privilege Tax Cases
  • TX2017-000250 2/22/2018 Gardunos Chili Packing Company v. Arizona Department of Revenue
  • TX2017-000183 3/7/2018 Randa Driver v. Arizona Department of Revenue
  • TX2016-001332 5/2/2018 CR Meyer and Sons Company v. Arizona Department of Revenue v. Arizona Department of Revenue
  • TX2016-000365 2/27/2018  Invision Systems LLC v. Arizona Department of Revenue
  • TX2016-000324 2/13/2018 Sanctuary Design LLC v. Arizona Department of Revenue
  • TX2016-000078 11/21/2016 Wilbur-Ellis Company v. Arizona Department of Revenue
  • TX2015-000572 8/21/2017 Joseph S. Burroughs v. Arizona Department of Revenue
  • TX2015-000012 7/21/2016 Lawrence Construction Company v. Arizona Department of Revenue
  • TX2014-000136 10/16/2014 Ziegfield Inc. v. Arizona Department of Revenue
  • TX2013-000242 7/16/2014 Kohls Pennsylvania Inc. v. Arizona Department of Revenue
  • TX2012-000200 6/16/2014 Rod Robertson Enterprises Inc. v. Arizona Department of Revenue
  • TX2011-000452 5/14/2013 City of Phoenix v. Los Olivos Carniseria LLC
  • 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
  • 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
  • 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
Unemployment Tax Cases
  • TX2016-000046 3/7/2017 Driver Solutions Inc. v. Arizona Department of Economic Security
Use Tax Cases
  • TX2012-000073 8/28/2014 Kenneth and Shari Meyer Trust, et al. v. Arizona Department of Revenue


Tax Presiding Judge
Christopher Whitten


Keith Kaplan
Civil Court Administrator
Contact the Tax Department

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