 |
 |
to fill out a simple form to connect to Personal Injury Lawyers in your area.
|
|
|
|
|
S & R Properties v. Maricopa County9/28/1993
oposed form of judgment. The County's objections to the first form of judgment were sustained, but the taxpayers do not forfeit their right to recover fees for the preparation of this pleading. See China Doll, 138 Ariz. at 189, 673 P.2d at 933 ("Where a party has accomplished the result sought in the litigation, fees should be awarded for time spent even on unsuccessful legal theories.").
Finally, we conclude that the tax court abused its discretion in arbitrarily reducing the balance of the attorneys' fees by deducting either one-third or one-half from the remaining time entries. The tax court failed to demonstrate, and we are unable to find, any reasonable basis in the record for this action. We, therefore, reverse the award of attorneys' fees and remand for a hearing consistent with this opinion to determine a reasonable fee based upon a consideration of the factors set forth in China Doll, 138 Ariz. at 187, 673 P.2d at 931.
D. Attorneys' Fees on Appeal
Finally, the taxpayers request an award of attorneys' fees pursuant to A.R.S. sections 12-349 and -2030 in connection with the County's appeal and their own cross-appeal. We determine that neither the County's appeal nor its defense to the taxpayers' cross-appeal meet any of the criteria for punitive attorneys' fees awards provided by A.R.S. section 12-349(A)(1) through (4). We grant the taxpayers an award of attorneys' fees on appeal pursuant to A.R.S. section 12-2030. The taxpayers may establish the amount of their award by complying with Rule 21(C), Arizona Rules of Civil Appellate Procedure.
III. CONCLUSION
The taxpayers, if their claims of erroneous assessments are verified by DOR, have vested substantive rights under the preamendment version of section 11-506 that cannot be impaired by the 1991 amendment. The County cannot decline to examine the taxpayers' claims to a refund on the ground that the taxpayers did not appeal. The County must examine the refund claims to determine whether a clear and indisputable error exists. If a taxpayer's claim or the County's own records reveal such an error, the DOR must verify the error, and the board of supervisors shall direct the County treasurer to grant appropriate refunds. In addition, the taxpayers are prevailing parties entitled to an award of reasonable attorney's fees. The tax court abused its discretion by arbitrarily reducing the amount of the taxpayers' fee requests. We, therefore, affirm the tax court's judgment regarding the County's duties under section 11-506 and reverse the tax court's award of attorneys' fees. On remand, the tax court shall hold a hearing and award reasonable attorneys' fees to the taxpayers consistent with this opinion.
PHILIP E. TOCI, Presiding Judge
Department D
CONCURRING:
JOHN L. CLABORNE, Judge
NOEL FIDEL, Judge
Page 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Arizona Personal Injury Attorneys
Personal Injury Lawyers
|
| |
to fill out a simple form to connect to Personal Injury Lawyers in your area.
|
|