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NAVAJO COUNTY v. FOUR CORNERS PIPE LINE COMPANY

No. 1 CA-CIV 1159.

12 Ariz. App. 348 (1970)

470 P.2d 496

NAVAJO COUNTY, Arizona, Mohave County, Arizona, Apache County, Arizona, Coconino County, Arizona, Yavapai County, Arizona, and State Department of Property Valuation, Appellants, v. FOUR CORNERS PIPE LINE COMPANY, Appellee.

Court of Appeals of Arizona, Division 1, Department A.

Rehearing Denied July 20, 1970.

Review Granted September 29, 1970.

Attorney(s) appearing for the Case

Gary K. Nelson, Atty. Gen., by James D. Winter, Asst. Atty. Gen., Phoenix, for appellants.

Ryley, Carlock & Ralston, by George Read Carlock, and William F. Wilder, Phoenix, for appellee.

DONOFRIO, Presiding Judge.

This is an appeal by five Arizona counties and the State Department of Property Valuation from an adverse judgment which awarded the plaintiff, Four Corners Pipe Line Company, stated sums against each of the counties out of taxes which had been paid under protest. Certain phases of this litigation have been considered by the Arizona Supreme Court. Navajo County v. Superior Court, 105 Ariz. 156,

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