How cited: Read v. Arizona Dept. of Revenue · Go Syfert

Read v. Arizona Dept. of Revenue (1991)

green · 25 citation events across 2 courts. Showing the 4 strongest citers on record (one row per citing case, strongest signal kept).
Treatment trajectory · 1991 → 2026 · click a year to view the case as of then
199120082026
green Biel v. Crg (2015)
Rule Authority · Ariz. Ct. App. · signal: cf.
Title & Trust Co., 33 Ariz. 13, 21 , 261 P. 633 , 636 (1927); cf. Read v. Ariz. Dep’t of Rev., 166 Ariz. 533, 537-38 , 803 P.2d 944, 948-49 (Tax Ct. 1991) (recognizing initiation of foreclosure proceedings did not change nature of lienholder’s contingent ownership 5 BIEL v. CRG Decision of the Court interest), superseded by statute on other grounds as stated in Hing v. Maricopa Cnty., 224 Ariz. 421, 423 , 231 P.3d 953, 955 (Tax Ct. 2010).
recognizing initiation of foreclosure proceedings did not change nature of lienholder’s contingent ownership 5 BIEL v. CRG Decision of the Court interest
Rule Authority · Ariz. Ct. App.
We do not detect any language in Article 9, Section 2(6) suggesting that the referring legislature or the adopting electorate intended “taxpayer” to convey any meaning other than this common and ordinary one. ¶ 12 Appellants contend, however, that we should not apply the common definition to the term “taxpayer” because “[property taxes in Arizona are owed by the property, not the owner of the property.” Read v. Arizona Dep’t of Revenue, 166 Ariz. 533, 536 , 803 P.2d 944, 947
Rule Authority · Ariz. Ct. App.
Read v. Arizona Dep’t of Revenue, 166 Ariz. 533, 536 , 803 P.2d 944, 947 (Tax 1991) (citations omitted).
citations omitted
Rule Authority · Ariz. T.C.
Read v. Arizona Dep't of Revenue, 166 Ariz. 533, 536 , 803 P.2d 944, 947 (Tax 1991).