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HILLOCK v. BADE

No. 2 CA-CIV 1459.

22 Ariz. App. 46 (1974)

523 P.2d 97

Malcolm L. HILLOCK and Beverley C. Hillock, husband and wife, Appellants and Cross Appellees, v. Jack E. BADE, Pima County Assessor; James Lee Kirk, Pima County Treasurer; Dennis Weaver, Thomas S. Jay and James J. Murphy, as members of the Board of Supervisors of Pima County, Arizona; Pima County, Arizona, a body politic; Pima County Board of Equalization; Board of Equalization of the State of Arizona; Arizona State Board of Property Tax Appeals; and State of Arizona, a body politic, Appellees and Cross Appellants.

Court of Appeals of Arizona, Division 2.

Rehearing Denied July 15, 1974.

Review Granted September 24, 1974.

Attorney(s) appearing for the Case

Hillock & Richards by Malcolm L. Hillock, Tucson, for appellants and cross appellees.

Gary K. Nelson, Atty. Gen., by James D. Winter, Asst. Atty. Gen., Phoenix, for appellees and cross appellants.

OPINION

HAIRE, Presiding Judge.

On this appeal the appellant-taxpayer complains because the trial judge, after finding that the Pima County cyclical revaluation plan1 being utilized by the appellee-assessor was unconstitutional, nevertheless denied any refund to the taxpayer, finding that any such refund would work a great and undue hardship on the governmental entities involved. See Southern Pacific Co. v. Cochise County...

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