PIMA CTY. v. AMERICAN SMELTING & REFINING CO.

No. 2 CA-CIV 2223.

115 Ariz. 175 (1977)

564 P.2d 398

PIMA COUNTY, James Lee Kirk, as County Treasurer of Pima County, and the Board of Supervisors of Pima County, Appellants, v. AMERICAN SMELTING AND REFINING COMPANY, a corporation, Appellee.

Court of Appeals of Arizona, Division 2.

Rehearing Denied March 29, 1977.

Review Denied April 19, 1977.


Attorney(s) appearing for the Case

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

Evans, Kitchel & Jenckes, P.C. by Dean C. Short, II, and Earl H. Carroll, Phoenix, for appellee.


OPINION

RICHMOND, Judge.

American Smelting and Refining Company (ASARCO) brought an action pursuant to A.R.S. § 42-204 to recover a portion of 1973 taxes on personal property and improvements of its San Xavier unit, which were paid to Pima County under protest. Pima County moved to dismiss on jurisdictional grounds, contending that a taxpayer's sole method for challenging classification or valuation of its property is an appeal under A.R.S. § 42...

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