We handle complex Tax Cases at every level…

…from trials to appeals.

We have experience in trying cases to both judges and juries, and then defending our results to both Arizona’s Court of Appeals and Supreme Court. Our many published tax decisions have often set favorable precedent for our government clients to continue the important work of administering the public fisc without undue interference from litigation.

Our firm meets all necessary qualifications to contract with state, county, and local governments. Please contact Joshua Carden or Roberta Livesay at 480-345-9500.

From the Arizona Tax Court to the Arizona Supreme Court.

Click the images to watch oral arguments by Joshua Carden and Roberta Livesay

Prior property tax cases involving our firm:

Qasimyar v. Maricopa Cnty., 250 Ariz. 580, 483 P.3d 202 (Ariz. App. 2021)

Maricopa Cnty. v. Viola, 251 Ariz. 276, 490 P.3d 385 (Ariz. App. 2021)

Ali S. v. Glareh G., No. 1 CA-JV 19-0357 (Ariz. App. Sep 29, 2020)

100 Val Vista/Montgomery LLC v. Pinal Cnty., 247 Ariz. 50, 445 P.3d 7 (Ariz. App. 2019)

SWVP-GTIS MR, LLC v. Pinal Cnty., No. 1 CA-TX 16-0017 (Ariz. App. Aug 14, 2018)

Staples v. T K G El Con Ctr. L L C (Ariz. Tax 2018)

Solarcity Corp. v. Ariz. Dep't of Revenue, 413 P.3d 678 (Ariz. 2018)

Loma Mariposa Ltd. P'ship v. Santa Cruz Cnty., No. 1 CA-TX 17-0001 (Ariz. App. Dec 28, 2017)

Staples v. T K G El Con Ctr. L L C (Ariz. Tax 2017)

100 Val Vista / Montgomery LLC v. Pinal Cnty. (Ariz. Tax 2017)

Loma Mariposa II, L.P. v. Santa Cruz Cnty. (Ariz. App. 2016)

100 Val Vista / Montgomery L.L.C. v. Pinal Cnty., TX 2011-000736 (Ariz. Tax Nov 07, 2016)

Loma Mariposa Ltd. v. Santa Cruz Cnty., TX 2013-000606 (Ariz. Tax Sep 27, 2016)

Loma Mariposa Ltd. v. Santa Cruz Cnty. (Ariz. Tax 2016)

Ariz. Cattle Growers Ass'n v. Yavapai Cnty., No. 1 CA-TX 15-0003 (Ariz. App. Mar 29, 2016)

Gen. Motors Corp. v. Maricopa Cnty. (Ariz. Tax 2016)

Phx. Cement Co. v. Yavapai Cnty. (Ariz. App. 2015)

Scottsdale/101 Assocs., LLC v. Maricopa Cnty., 238 Ariz. 291, 359 P.3d 1035, 722 Ariz. Adv. Rep. 28 (Ariz. App. 2015)

Gen. Motors Corp. v. Maricopa Cnty., 237 Ariz. 337, 350 P.3d 841 (Ariz. App. 2015)

Flood Control Dist. of Maricopa Cnty. v. Paloma Inv. Ltd. P'ship, 237 Ariz. 322, 350 P.3d 826, 713 Ariz. Adv. Rep. 31 (Ariz. App. 2015)

Villa Paraiso LP v. Santa Cruz Cnty. (Ariz. Tax 2014)

Vestar DRN Opcp LLC v. Maricopa Cnty. (Ariz. Tax, 2014)

Ariz. Cattle Growers Ass'n v. Yavapai Cnty. (Ariz. Tax 2014)

Gen. Motors Corp. v. Maricopa Cnty. (Ariz. Tax 2014)

C N L Hotels & Resorts Inc. v. Ariz. State Dep't of Revenue (Ariz. Tax, 2013)

Scottsdale 101 Assocs. L L C v. Maricopa Cnty. (Ariz. Tax, 2013)

Gen. Motors Corp v. Maricopa Cnty. (Ariz. Tax, 2013)

Smith v. Flood Control Dist. of Maricopa Cnty. (Ariz. App. 2013)

Hoffman v. Zipprich Grp. LLC, No. 1 CA-CV 12-0072 A, No. 1 CA-SA 12-0247, No. 1 CA-SA 12-0280 (Ariz. App. Jan 22, 2013)

SHR Scottsdale, L.L.C. X v. Maricopa Cnty., 1 CA-TX 12-0004 (Ariz. App. Jan 03, 2013)

Scottsdale Princess P'ship v. Maricopa Cnty., 230 Ariz. 425, 286 P.3d 174, 644 Ariz. Adv. Rep. 33 (Ariz. App. 2012)

CNL Hotels & Resorts, Inc. v. Maricopa Cnty., 230 Ariz. 21, 279 P.3d 1183 (Ariz. 2012)

Flood Control Dist. of Maricopa Cnty. v. Paloma Inv. Ltd. P'ship, 230 Ariz. 29, 279 P.3d 1191, 635 Ariz. Adv. Rep. 4 (Ariz. App. 2012)

B V At Hayden Ferry Lakeside LLC v. Maricopa Cnty. (Ariz. Tax, 2011)

SHR Scottsdale X LLC v. Maricopa Cnty. (Ariz. Tax 2011)

Burlingame Indus. Inc. v. Maricopa County, 228 Ariz. 58, 263 P.3d 66, 615 Ariz. Adv. Rep. 21 (Ariz. App. 2011)

CNL Hotels and Resorts, Inc. v. Maricopa County, 244 P.3d 592, 226 Ariz. 155 (Ariz. App. 2010)

A Tumbling-T v. Flood Dist. of Maricopa, 217 P.3d 1220, 222 Ariz. 515 (Ariz. App. 2009)

Aida Renta Trust v. Maricopa County, 1 CA-CV 06-0434 (Ariz. App. 7/22/2009) (Ariz. App. 2009)

Aida Renta Trust v. Maricopa County, 212 P.3d 941, 221 Ariz. 603 (Ariz. App. 2009)

Target Corp. v. Maricopa Cnty. (Ariz. App. 2008)

Eurofresh, Inc. v. Graham County, 187 P.3d 530, 218 Ariz. 382 (Ariz. App. 2007)

Aileen H. Char Interest v. Maricopa County, 93 P.3d 486, 208 Ariz. 286 (Ariz. 2004)

Pinal Vista Properties, LLC v. Turnbull, 91 P.3d 1031, 208 Ariz. 188 (Ariz. App. 2004)

Nordstrom, Inc. v. Maricopa County, 207 Ariz. 553, 88 P.3d 1165 (Ariz. App. 2004)

Maricopa County v. TWC CHANDLER, 206 Ariz. 293, 77 P.3d 468 (Ariz. Tax 2003)

Maricopa County v. Kinko's Inc., 56 P.3d 70, 203 Ariz. 496 (Ariz. App. 2002)

Flood Control Dist. of Maricopa Cnty. v. Gaines, 1 CA-SA 01-0186 (Ariz. App. Apr 02, 2002)

Flood Control Dist. v. Gaines, 202 Ariz. 248, 43 P.3d 196 (Ariz. App. 2002)

Circle K Stores, Inc. v. Apache County, 18 P.3d 713, 199 Ariz. 402 (Ariz. App. 2001)

State v. Brown & Williamson Tobacco Corp., 998 P.2d 1055, 196 Ariz. 382 (Ariz. 2000)

Southwest Airlines v. Dept. of Revenue, 197 Ariz. 475, 4 P.3d 1018 (Ariz. App. 2000)

Aida Renta Trust v. Department of Revenue, 3 P.3d 1142, 197 Ariz. 222 (Ariz. App. 2000)

Bank of America v. Maricopa County, 993 P.2d 1137, 196 Ariz. 173 (Ariz. App. 1999)

Airport Properties v. Maricopa County, 195 Ariz. 89, 985 P.2d 574 (Ariz. App. 1999)

Phxaz Ltd. Partnership v. Maricopa County, 967 P.2d 1026, 192 Ariz. 490 (Ariz. App. 1998)

Hull v. Albrecht, 960 P.2d 634, 192 Ariz. 34 (Ariz. 1998)

Scottsdale Princess Partnership v. Department of Revenue of the State of Ariz., 958 P.2d 15, 191 Ariz. 499 (Ariz. App. 1997)

Cutter Aviation, Inc. v. Arizona Dept. of Revenue, 958 P.2d 1, 191 Ariz. 485, 243 Ariz. Adv. Rep. 53 (Ariz. App. 1997)

Pimalco, Inc. v. Maricopa County, 188 Ariz. 550, 937 P.2d 1198 (Ariz. App. 1997)

SMP II Ltd. Partnership v. Arizona Dept. of Revenue, 935 P.2d 898, 188 Ariz. 320 (Ariz. App. 1996)

Scottsdale Princess Partnership v. Maricopa County, 185 Ariz. 368, 916 P.2d 1084 (Ariz. App. 1995)

Business Realty of Arizona, Inc. v. Maricopa County, 892 P.2d 1340, 181 Ariz. 551 (Ariz. 1995)

Mervyn's v. Superior Court In and For County of Maricopa, 879 P.2d 367, 179 Ariz. 359 (Ariz. App. 1994)

Biltmore Hotel Partners v. Maricopa County, 866 P.2d 149, 177 Ariz. 167 (Ariz. Tax 1993)

S & R Properties v. Maricopa County, 875 P.2d 150, 178 Ariz. 491 (Ariz. App. 1993)

Business Realty of Arizona, Inc. v. Maricopa County, 870 P.2d 1125, 178 Ariz. 29 (Ariz. App. 1993)

Maricopa County v. Superior Court In and For County of Maricopa, 823 P.2d 696, 170 Ariz. 248 (Ariz. App. 1991)

Hohokam Resources v. Maricopa County, 821 P.2d 257, 169 Ariz. 596 (Ariz. App. 1991)

Maricopa County v. State, 928 P.2d 699, 187 Ariz. 275 (Ariz. App. 1983)