Arizona Appeals Court Vacates Tax Lien Foreclosure Case Dismissal, Finds Tax Court Has Exclusive Jurisdiction

The Arizona Court of Appeals, Division One, vacated the dismissal of a tax lien foreclosure case and remanded the matter. The homeowner’s alleged that tax lien foreclosures on their properties were takings and excessive fines in violation of the Fifth and Eighth Amendments. The Mohave County Superior Court dismissed the homeowner’s lawsuit and the homeowner’s appealed. The Court of Appeals found that the homeowner’s claims were a constitutional and tort lawsuit challenging how Arizona counties collect unpaid property taxes through the state’s tax lien foreclosure scheme. The Court of Appeals found that the Mohave County Superior Court erred by not ...