CTY. OF PIMA v. STATE DEPT. OF REVENUE, ETC.

No. 12666.

114 Ariz. 275 (1977)

560 P.2d 793

COUNTY OF PIMA, a body politic in the State of Arizona, Stephen Emerine, Individually and as Assessor of said County of Pima, Charles Knowles and Jean Knowles, Individually and as husband and wife, Appellants, v. STATE of Arizona — DEPARTMENT OF REVENUE, DIVISION OF PROPERTY AND SPECIAL TAXES, an agency of the State of Arizona, Arlo Woolery, Director of the Department of Revenue, Division of Property and Special Taxes, an agency of the State of Arizona, the Arizona Board of Property Tax Appeals, Howard L. Relf, member of said Board, Lowell L. Monsees, member of said Board, Charles Moody, member of said Board, Pima Mining Company, a Nevada Corporation, Duval Sierrita Corporation, a Texas Corporation, Anamax Mining Company, Amax Copper Mines, Inc., a Nevada Corporation, Anaconda Corporation, a Montana Corporation, Appellees.

Supreme Court of Arizona, En Banc.

February 7, 1977.


Attorney(s) appearing for the Case

Johnson, Hayes & Dowdall by Richard J. Dowdall, Anthony D. Terry, Tucson, for appellants.

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

Bilby, Shoenhair, Warnock & Dolph, P.C., by David W. Richter, Michael Lacagnina, Tucson, for appellees Pima Mining Co. and Duval Sierrita Corp.

Chandler, Tullar, Udall & Richmond by Thomas Chandler, Robert E. Lundquist, Tucson, for appellees Anamax Mining Co., Amax Copper Mines, Inc., and Anaconda Corp.


HAYS, Justice.

This is an appeal of the trial court's order granting a motion to dismiss. We have jurisdiction pursuant to rule 47(e)(5) of the Rules of the Supreme Court, 17A A.R.S.

The facts necessary to the determination of this appeal are as follows. In 1974 the Arizona Department of Revenue (hereafter the "Department") determined, pursuant to A.R.S. § 42-124, the value of various mines owned by the appellee mining companies located in Pima County...

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