Navajo County v. Superior Court
Docket: No. 9781-PR
Court: Arizona Supreme Court; December 29, 1969; Arizona; State Supreme Court
The Four Corners Pipe Line Company requested a rehearing to clarify the interpretation of "next fiscal year" as stated in ARS 42-147C following a prior decision. The court clarified that "next fiscal year" refers to the fiscal year after the fiscal year in which a case is resolved on appeal or after the appeal period ends if there is no appeal. The company did not seek to overturn the previous ruling that a supersedeas bond is not required under Rule 62(g) when appealing a state agency decision; the appeal becomes effective upon filing the notice, staying execution until the mandate is returned. Consequently, if a taxpayer's property is overvalued and a judgment for excess taxes is entered, the county must budget for the payment in the next fiscal year after the appeal period or after the judgment following the appeal's return. The court confirmed that all proceedings to collect excess taxes are stayed during the appeal process. The rehearing was denied with concurrence from Chief Justice Udall, Vice Chief Justice Lockwood, and Justice Hays, while Justice Struckmeyer disqualified himself from the case.