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Try CasePortal for FreeJ. Borghesan finds the superior court properly ruled that even though the State wrongly determined certain property was not taxable, the State cannot now assess taxes on this property if more than three years have passed since the taxpayer filed its tax return. The city's interpretation “would greatly undermine the core purpose of the statutory limitations period: to protect potential taxpayers from the uncertainty of perpetual tax liability.” Affirmed.
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