SMP II Ltd. Partnership v. Arizona Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting the tax appeal includes denial of a motion for new trial
• “Taxpayer responds by acknowledging the rule that a valuation decision must be based solely on evidence in existence as of the assessment date.” (emphasis added)

Source: CourtListener parenthetical corpus (CC0).