context: Tax statutes in addition to the one at issue here recognize that taxpayers may recover money lost because taxes were erroneously imposed. This statutorily recognized interest in property is protected by the due process clause.
citation_a.signal: cf.
citation_a.parenthetical: rejecting on other grounds a claim that denial of right to appeal property tax valuation was due process violation
citation_a.sentence: See Smotkin v. Peterson, 73 Ariz. 1, 5, 236 P.2d 743, 745 (1951) (taxpayer’s remedy of action for refund is adequate and does not violate due process); cf. Maricopa County v. Superior Court (First Interstate Bank), 170 Ariz. 248, 823 P.2d 696 (App.1991) (rejecting on other grounds a claim that denial of right to appeal property tax valuation was due process violation).
citation_b.signal: see
citation_b.identifier: 73 Ariz. 1, 5
citation_b.parenthetical: taxpayer's remedy of action for refund is adequate and does not violate due process
citation_b.sentence: See Smotkin v. Peterson, 73 Ariz. 1, 5, 236 P.2d 743, 745 (1951) (taxpayer’s remedy of action for refund is adequate and does not violate due process); cf. Maricopa County v. Superior Court (First Interstate Bank), 170 Ariz. 248, 823 P.2d 696 (App.1991) (rejecting on other grounds a claim that denial of right to appeal property tax valuation was due process violation).