Arizona Tax Court Denies Relief in Property Tax Refund Case

The Arizona Tax Court denied relief sought in a special action challenging the implementation of property tax refunds and interest payments. The case stemmed from the implementation of a judgment in a class action lawsuit, Qasimyar v. Maricopa County, regarding property tax overpayments. The taxpayer argued that the county had violated statutory requirements in its handling of refunds and interest for subsequent tax years. However, the court found that the county acted within its statutory authority, interpreting A.R.S. §§ 42-16214 and 42-18061 as part of a cohesive property tax scheme that allowed the county discretion in timing and allocation of ...