In the case of Aida Renta Trust v. Maricopa County the Arizona Court of Appeals recently affirmed a trial court decision finding that Maricopa County engaged in unconstitutional, discriminatory property tax valuation procedures. It appears as though Maricopa County decided to value properties within the same class (apartments) differently. The Decision states: 

“The County did not merely make an appraisal error; it applied a wholly different valuation procedure to properties within the same class. The County acted purposefully. The multiple incidences reaffirm the belief that they are systematic and intentional. We do not believe repeated taxation conduct is a random mistake.”