Trico Electric Cooperative filed actions in three counties, Santa Cruz, Pinal, and Pima, seeking refund of 1969 property taxes paid by it under protest. These actions, pursuant to A.R.S. §§ 42-146 and 42-147 were consolidated and tried in Pima County Superior Court.
The trial court found that the $3,298,000 valuation of Trico's property for 1969, as made by the Department of Property...
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