§ 27.3 STATUTORY REVIEW PROCEDURES AND COMMON LAW.

• Jurisdiction: Arizona

§ 27.3 Statutory Review Procedures and Common Law. In the absence of any statutory review procedures, Arizona courts have recognized a common-law right to pay a tax under protest and then sue for its recovery. State Tax Comm'n v. Superior Court, 104 Ariz. 166, 169, 450 P.2d 103, 106 (1969); Merchants Despatch Transp. Corp. v. State Tax Comm'n, 20 Ariz. App. 276, 280, 512 P.2d 39, 44 (1973). In Pittsburgh & Midway Coal Mining Co. v. Dep't of Revenue, 161 Ariz. 135, 139-40, 776 P.2d 1061, 1065-66 (1989), the supreme court relaxed the rigor with which the "under protest" requirement would be applied as a precondition to such a suit, holding the notation unnecessary where an illegal tax was not questioned at the time it was paid. The legislature subsequently removed any reference in the appeal provisions...