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State Courts -
Arizona - July 18 - July 30, 2007
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Ariz. Dep't of Revenue v. Questar Southern Trails Pipeline Co., 1 CA-TX 06-0015,
COURT OF APPEALS OF ARIZONA, DIVISION ONE, DEPARTMENT T, July 19, 2007, Filed
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Overview: In a tax dispute, Arizona Department of Revenue correctly determined corporation's property's valuation because, despite corporation's arguments to the contrary, obsolescence was already considered in the statutory formula set forth in Ariz. Rev. Stat. § 42-14204.
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Town of Gilbert Prosecutor's Office v. Downie, 1 CA-SA 07-0078,
COURT OF APPEALS OF ARIZONA, DIVISION ONE, DEPARTMENT D, July 24, 2007, Filed
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Overview: Homeowners, after becoming dissatisfied with defendant's contract work, discovered that defendant was an unlicensed contractor. Criminal charges were brought. Homeowners were entitled to full restitution, under Ariz. Rev. Stat. § 13-603(C), for the money they paid because this was a direct loss that was caused by criminal conduct.
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