Arizona Court of Appeals Affirms Tax Court’s Order Granting Taxpayers’ Motion for Property Class Certification

The Arizona Court of Appeals Feb. 11 found the Tax Court correct in granting Taxpayers’ motion for class certification. Taxpayers, residential property owners, challenged the Maricopa County Assessor’s property tax decision on the limited property values (LPV) of their single-family residences. Taxpayers argued that because the properties were owner-occupied, they should have been classified as class three, not class four. The State Board of Equalization reclassified the properties but didn’t change the LPVs. Taxpayers appealed and filed a motion for class certification, asserting they brought this litigation for themselves and others similarly situated. The tax court granted Taxpayers’ motion for ...