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COUNTY OF MARICOPA v. NORTH CENT. DEVELOP. CO.

No. 1 CA-CIV 2914.

27 Ariz. App. 561 (1976)

556 P.2d 1164

COUNTY OF MARICOPA, a political subdivision of the State of Arizona, Robert Stark, B.W. Burns and Henry Haws as members of the Board of Supervisors and/or The Maricopa County Board of Equalization, Kenneth Kunes, Maricopa County Assessor, Howard L. Relfe, Lowell L. Monsees and Charles Moody, as members of and constituting the Arizona State Board of Property Tax Appeals, and the Arizona Department of Property Valuation, Appellants, v. NORTH CENTRAL DEVELOPMENT CO., a partnership, Appellee.

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

Rehearing Denied November 4, 1976.

Petition for Review Denied December 7, 1976.

Attorney(s) appearing for the Case

Bruce E. Babbitt, Atty. Gen. by James D. Winter, Asst. Atty. Gen., Phoenix, for appellants.

O'Connor Cavanagh Anderson Westover Killingsworth & Beshears, P.C., by Jeffrey B. Smith, Phoenix, for appellee.

OPINION

OGG, Judge.

The plaintiff-appellee North Central Development Company brought actions in the Maricopa County Superior Court (C-264130, C-271683), seeking a refund on real property taxes paid under protest to the defendant-appellant County of Maricopa for the years 1971 and 1972. The actions brought under the provisions of ARS §§ 42-152 and 42-204 were consolidated for trial and were tried on the sole issue of whether the North Central Development...

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