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GAC PROPERTIES, INC. OF ARIZONA v. FARLEY

No. 2 CA-CIV 961.

14 Ariz. App. 156 (1971)

481 P.2d 526

GAC PROPERTIES, INC. OF ARIZONA, an Arizona corporation, and Allan R. Marshick, on behalf of themselves and all other taxpayers similarly situated, Petitioners, v. Gordon FARLEY, Judge of the Superior Court, in and for the County of Santa Cruz, and State of Arizona, County of Santa Cruz, Department of Property Valuation, State Board of Property Tax Appeals, County Board of Equalization, Santa Cruz Board of Supervisors, Santa Cruz County Assessor and Santa Cruz County Treasurer, Respondents.

Court of Appeals of Arizona, Division 2.

Rehearing Denied March 24, 1971.

Review Denied April 13, 1971.

Attorney(s) appearing for the Case

Stubbs & Stephens, P.C. by Robert C. Stubbs and James C. Stephens, Tucson, for petitioners.

Gary K. Nelson, Atty. Gen., by J. Mercer Johnson, Tucson, Special Counsel for State of Arizona.

E. Leigh Larson, Santa Cruz County Atty., and Karam & Martin by Nasib Karam, Special Counsel for Santa Cruz County, Nogales, for respondent Court and Santa Cruz County.

KRUCKER, Chief Judge.

The petitioners, owners of real property located in Santa Cruz County, paid taxes on this property for the years 1969 and 1970 under protest and then sought to recover the alleged excess thereof via appeal to the superior court and by means of a plenary action filed in superior court. Santa Cruz County was named as a party defendant as were certain officials of Santa Cruz County, the Santa Cruz Board of Supervisors, the County Board of Equalization...

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