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HONEYWELL INFORMATION SYSTEMS v. MARICOPA CTY.

No. 1 CA-CIV 3290.

118 Ariz. 171 (1977)

575 P.2d 801

HONEYWELL INFORMATION SYSTEMS, INC., a Delaware Corporation, Appellant, v. MARICOPA COUNTY, a political subdivision of the State of Arizona, Department of Property Valuation, an agency of the State of Arizona, Appellees.

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

Rehearing Denied January 6, 1978.

Review Denied January 31, 1978.

Attorney(s) appearing for the Case

Martori, Meyer, Hendricks & Victor, P.A. by William J. Maledon, H. Bartow Farr, III, Phoenix, for appellant.

Bruce E. Babbitt, Atty. Gen. by Mary Z. Chandler, Donald P. Roelke, Asst. Attys. Gen., Phoenix, for appellee Dept. of Property Valuation.

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

OPINION

FROEB, Chief Judge.

In this property tax case, appellant Honeywell Information Systems, Inc. (Honeywell) contends that the Maricopa County Assessor overvalued 39 items of computer equipment for 1973 taxes. Honeywell paid the taxes under protest and appealed the assessment to the State Board of Property Tax Appeals. The Board upheld the valuation fixed by Maricopa County and Honeywell appealed to the Superior Court in accordance with A.R.S. §&...

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