ABEL v. LAFFERTY

No. 1 CA-CIV 1995.

21 Ariz. App. 572 (1974)

522 P.2d 37

Karl F. ABEL and Enid M. Abel, his wife, and Norbert J. Abel and Burl N. Abel, his wife; and Transamerica Title Insurance Co., Appellants, v. H.D. LAFFERTY, successor to Leo A. Benedict, Maricopa County Treasurer and ex-officio Tax Collector; Kenneth Kunes, Maricopa County Assessor; Maricopa County, a body politic; B.W. Burns, Robert Stark and Henry Haws, the Maricopa County Board of Supervisors, and Rhea Woodall, its Clerk; the State of Arizona, a body politic; and L. Waldo Dewitt, John M. Hazlett and Bob Kennedy, the State Tax Commission of Arizona, Appellees.

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

Rehearing Denied June 21, 1974.

Review Denied July 9, 1974.


Attorney(s) appearing for the Case

Lewis & Roca, by John P. Frank and Paul G. Ulrich, Phoenix, for appellants.

Beer & Kalyna, by Olgerd W. Kalyna, Phoenix, for appellees.


HAIRE, Presiding Judge.

On October 8, 1970, the appellants Abel filed their complaint in the Maricopa County Superior Court seeking a refund of certain real property taxes assessed against a specific parcel of real property owned by them at the time of the assessments here questioned. After a trial to the court, the trial judge entered judgment for the appellee taxing authorities, denying the claim for a refund.

In essence, the Abels sought a refund of that...

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