MARICOPA COUNTY v. NORTH CENTRAL DEV. CO.

No. 1 CA-CIV 3095.

115 Ariz. 540 (1977)

566 P.2d 688

COUNTY OF MARICOPA, Maricopa County Board of Supervisors and Maricopa County Assessor, and State of Arizona, State Treasurer of Arizona, Arizona Department of Property Valuation and State Tax Commission, Appellants, v. NORTH CENTRAL DEVELOPMENT COMPANY, a partnership, and First National Bank of Arizona, a National Banking Association, Appellees.

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

Supplemental Opinion May 26, 1977.

Review Denied July 12, 1977.


Attorney(s) appearing for the Case

Beer, Kalyna & Simon by Olgerd W. Kalyna, and Bruce E. Babbitt, Atty. Gen. by Ian A. Macpherson, Asst. Atty. Gen., Phoenix, for appellants.

O'Connor, Cavanagh, Anderson, Westover, Killingsworth & Beshears, P.C. by Jeffrey B. Smith and Streich, Lang, Weeks, Cardon & French by Dan M. Durrant, William S. Hawgood II, Phoenix, for appellees.


OPINION

WREN, Judge.

This appeal concerns the assessment of appellees' partially completed buildings for property tax purposes for the 1971 tax year. Appellees had urged a number of grounds for the reduction or elimination of the tax before the Superior Court but the argument this Court finds dispositive is that the taxing of appellees' properties in 1971 constituted unconstitutional discrimination in violation of the Uniformity Clause, Article 9 § 1...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases