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BURNS v. HERBERGER

No. 1 CA-CIV 1618.

17 Ariz. App. 462 (1972)

498 P.2d 536

B.W. BURNS et al., Appellants, v. G.R. HERBERGER et al., Appellees.

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

Rehearing Denied July 26, 1972.

Review Denied September 26, 1972.

Attorney(s) appearing for the Case

Beer & Kalyna, by Olgerd W. Kalyna, Phoenix, for appellant Maricopa County.

Gary K. Nelson, Atty. Gen., by James D. Winter, Asst. Atty. Gen., Phoenix, for appellant State of Arizona.

O'Connor, Cavanagh, Anderson, Westover, Killingsworth & Beshears, by John H. Lyons, Phoenix, for appellees.

JACOBSON, Judge.

This appeal questions the valuation practices for ad valorem tax purposes of the Department of Property Valuation and the Maricopa County Assessor.

Plaintiffs-appellees, G.R. Herberger, Katherine Kierland Herberger, Herberger Enterprises, Inc., Scottsdale Ranches, Inc., and Central Arizona Development Co., Inc. (hereinafter collectively referred to as Herberger), are the owners of various parcels of unimproved real property situated...

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