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.

NOTE: Cases are posted by date of ruling with the newest appearing first. 

Income Tax Cases

2017

  • TX2015-000605 9/19/2017 Mehl v. Arizona Department of Revenue
  • TX2015-000606 7/24/2017 Dorance v. Arizona Department of Revenue

2016

  • TX2016-000105 11/18/2016 Arizona Department of Revenue v. Hegnauer

2014

2011

  • 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

2010

  • 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

2009

  • TX2006-000240 6/25/2009 Home Depot USA Inc. v. Arizona Department of Revenue
Property Tax Cases

2023

  • 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

2022

  • 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

2020

  • TX2013-000522 2/4/2020 South Point Energy Center LLC v. Arizona Department of Revenue

2019

  • 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

2018

2017

  • 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

2016

  • 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

2015

  • 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

2014

  • 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

2013

  • 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

2012

  • 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

2011

  • 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

2010

  • 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

2009

  • 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
Sales Tax Cases

2015

  • TX2012-000382 3/10/2015 Lucent Technologies Inc. v. Arizona Department of Revenue
Transaction Privilege Tax Cases

2023

  • TX2020-000778 - 4/11/2023 RockAuto LLC v. Arizona Department of Revenue

2018

  • 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

2017

  • TX2015-000572 8/21/2017 Arizona Department of Revenue v. Burroughs

2016

  • 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

2015

  • 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

2014

  • 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

2013

  • TX2011-000452 5/14/2013 City of Peoria  v. Los Olivos Carniseria LLC

2011

  • TX2010-000518 10/19/2011 City of Phoenix v. Actuate Corporation

2010

  • 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

2009

  • 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
Unemployment Tax Cases

2018

  • TX2018-000002 10/23/2018 Marik LLC v. State of Arizona ESA Tax Unit

2017

  • TX2016-000046 3/7/2017 Driver Solutions Inc. v. Arizona Department of Economic Security
Use Tax Cases

2023

  • TX2020-000967 4/10/2023 9W Halo Opco LP v. Arizona Department of Revenue

2014

  • TX2012-000073 8/28/2014 Kenneth & Shari Meyer Trust v. Arizona Department of Revenue

2010

  • TX2007-000307 4/27/2010 Val-Pak East Valley Inc. v. Arizona Department of Revenue

2009

  • TX2007-000307 4/24/2009 Val-Pak East Valley Inc. v. Arizona Department of Revenue


Tax Presiding Judge
Sara J. Agne

Luke Emerson
Tax Administrator
Contact the Tax Department

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