Department of Revenue v. Arizona Public Service Co.
Cases that cite this one
3 later published cases cite this decision.
- Ellsworth Paulsen Construction Co. v. 51-SPR-L.L.C. (Utah 2008)
- Sorum v. Rieder Co. (Mont. 1983)
- Russell Realty Co. v. Kenneally (Mont. 1980)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
This appeal is brought by the Department of Revenue from the dismissal of its tax appeal in the Superior Court. The Superior Court dismissed for the reason that the Department of Revenue failed to bring the appeal to trial within ninety days. The Court of Appeals, Division One, remanded for reconsideration in a memorandum opinion. Opinion of the Court of Appeals vacated. Order of the Superior Court reversed.
The facts in this case are similar to those presented in Department of Revenue v. Southern Union Gas Co., 119 Ariz. 512, 582 P.2d 158 (1978), filed this date. There, as here, the Superior Court believed it had lost jurisdiction because a trial was not had within ninety days as mandated by the statute.
For the reasons expressed by the Court in Department of Revenue v. Southern Union Gas Co., supra, this cause is reversed.
. A.R.S. § 42-152 A then provided:
“The superior court shall hear the appeal within ninety days after the appeal is docketed, with or without a jury, unless both parties file a written agreement with the court for a postponement.”
Case-law data current through December 31, 2025. Source: CourtListener bulk data.