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DEPARTMENT OF PROP. VALU. v. SALT RIVER PROJECT

No. 1 CA-CIV 2647.

27 Ariz. App. 110 (1976)

551 P.2d 559

DEPARTMENT OF PROPERTY VALUATION, Appellant, v. SALT RIVER PROJECT AGRICULTURAL IMPROVEMENT & POWER DISTRICT and Board of Property Tax Appeals of the State of Arizona, Appellees.

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

Rehearing Denied August 17, 1976.

Review Granted October 13, 1976.

Attorney(s) appearing for the Case

Bruce E. Babbitt, Atty. Gen. by Robert F. Brunn, James D. Winter, Mary Z. Chandler, Asst. Attys. Gen., and Donald P. Roelke, Sp. Asst. Atty. Gen., Phoenix, for appellant.

Jennings, Strouss & Salmon by Clarence J. Duncan, Leo R. Beus, Phoenix, for appellee Salt River Project Agricultural Improvement & Power Dist.

OPINION

JACOBSON, Presiding Judge.

This appeal requires the court, among other issues, to consider the constitutionality of the statutes allowing the Department of Property Valuation to appeal to the Superior Court from a determination made by the State Board of Property Tax Appeals.

The appellee, Salt River Project Agricultural Improvement & Power District (Project) is not subject to ad valorem taxes of the state of Arizona. Art. 13, § 7...

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