COUNTY OF YUMA v. TONGELAND

No. 1 CA-CIV 1492.

15 Ariz. App. 237 (1971)

488 P.2d 51

COUNTY OF YUMA and the Department of Property Valuation of the State of Arizona, Appellants, v. Clifford N. TONGELAND and Evelyn C. Crow, Appellees.

Court of Appeals of Arizona, Division 1.

August 30, 1971.


Attorney(s) appearing for the Case

Gary K. Nelson, Atty. Gen., by Leonard M. Bell, Asst. Atty. Gen., Phoenix, for appellants.

Rolle, Jones & Benton, by Waldo W. Israel, Yuma, for appellees.


KRUCKER, Chief Judge.

The appellees, plaintiffs below, own a parcel of property located at the corner of Fourth Avenue and Fourteenth Street in the City of Yuma. The property is leased to an oil company for use as a service station and the oil company owns the improvements on the property.

For the year 1969, the property, exclusive of improvements, was valued by the Yuma County Assessor at $53,900. Plaintiffs paid their taxes under protest and appealed to...

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