Court of Appeals of Arizona January 9, 1997, 1 CA-TX 96-0002 (Pimalco, Inc. v. Maricopa County)

TOCI, Judge.

In actions consolidated in the tax court, Pimalco, Inc. and Payless Cashways, Inc. (“taxpayers”) sought refunds of property taxes assessed on their leasehold interests in real property held by the United States Government in trust for the Gila River Indian Community (“the tribe”). The tribe challenged the validity of the possessory interest tax.