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CDT

8/25/2000

ligence is generated." Amfac Distrib. Corp. v. Miller, 138 Ariz. 152, 153, 673 P.2d 792, 793 (1983). In sum, none of the Arizona cases that ARL cites supports summary judgment here.


CONCLUSION


We hold that CDT's cause of action against ARL accrued in April 1996, when CSBE issued its notice of determination. CDT timely filed the action against ARL within two years of that date. The trial court, therefore, erred in granting summary judgment on the basis that CDT's cause of action against ARL was time-barred because it had accrued at the time of the field investigator's March 1995 determination. Accordingly, we reverse the judgment and remand the case for further proceedings.


JOHN PELANDER, Judge


CONCURRING: M. JAN FLOREZ, Judge, WILLIAM E. DRUKE, Judge.






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