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4501 Northpoint LP v. Maricopa County2/8/2005
This appeal challenges the tax court's denial of attorneys' fees to 4501 Northpoint LP (Taxpayer) after it accepted an offer of judgment from Maricopa County (County). The tax court ruled that the judgment, entered pursuant to Arizona Rule of Civil Procedure 68, was not an adjudication on the merits qualifying Taxpayer to receive attorneys' fees under Arizona Revised Statutes (A.R.S.) section 12-348(B)(1) (2003). For the following reasons, we affirm.
FACTUAL AND PROCEDURAL HISTORY
This case arises out of a property tax valuation for the AMC theater complex and garages located at the Esplanade in Phoenix (Property). The Board of Equalization set the Property's full cash value at $13,597,923 for the 2000 tax year. Taxpayer filed its complaint in the Arizona State Tax Court on November 24, 1999, and trial was set for June 4, 2002.
On April 10, 2002, the County offered to reduce the valuation to $12,000,000, but Taxpayer rejected the offer. The County sent Taxpayer an offer of judgment pursuant to Rule 68 on May 2, 2002. This time, the County offered to reduce the full cash value to $12,000,000 and to pay for costs but not attorneys' fees. Taxpayer filed a notice of partial acceptance of offer of judgment under Rule 68(c)(3), accepting the value and costs award but requesting attorneys' fees in accordance with A.R.S. §§ 12-348 and 12-349 (2003). The County cross-moved for attorneys' fees incurred after April 10, 2002, or, at least, for attorneys' fees incurred in responding to Taxpayer's fee application.
Following oral argument, the tax court ruled from the bench that Taxpayer could recover attorneys' fees. The tax court subsequently reversed itself, ruling that the Rule 68 judgment was not an adjudication on the merits entitling Taxpayer to attorneys' fees.
Ultimately, the tax court entered judgment. This appeal followed.
DISCUSSION
A. The Rule 68 Judgment does not Qualify as an Adjudication on the Merits
Statutory interpretation issues are questions of law subject to de novo review. Columbia Parcar Corp. v. Ariz. Dep't of Transp., 193 Ariz. 181, 183, 11, 971 P.2d 1042, 1044 (App. 1999) (citations omitted). This case turns on the interpretation of A.R.S. § 12-348(B)(1), which states:
In addition to any costs which are awarded as prescribed by statute, a court may award fees and other expenses to any party, other than this state or a city, town or county, which prevails by an adjudication on the merits in an action brought by the party against this state or a city, town or county challenging:
1. The assessment or collection of taxes or in an action brought by this state or a city, town or county against the party to enforce the assessment or collection of taxes.
In interpreting a statute, " rdinarily each word, phrase, clause, and sentence . . . must be given meaning so that no part of the statute will be void, inert, redundant, or trivial." Columbia, 193 Ariz. at 185, 20, 971 P.2d at 1046 (citation omitted). Under this rule, the phrase "adjudication on the merits" entails a judicial determination on the substantive cause of action and must be given effect. Id.; see generally Black's Law Dictionary 42 (6th ed. 1990) (stating that an adjudication "implies a hearing by a court, after notice, of legal evidence on the factual issue(s) involved"). It is not enough to obtain judgment by a consent decree or settlement agreement. Otherwise, the statute would award fees simply for "prevailing," as in any case in which a taxpayer obtains a reduction in value. See Arnold v. Ariz. Bd. of Pardons and Paroles, 167 Ariz. 155, 159, 805 P.2d 388, 392 (App. 199
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