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GOLDER v. DEPT. OF REVENUE, STATE BD. OF TAX

No. 13656-PR.

123 Ariz. 260 (1979)

599 P.2d 216

Lloyd W. GOLDER and Esther B. Golder, husband and wife, Cimarron Properties Company, a partnership, A.W. Gibson and Eunice Gibson, husband and wife, Transamerica Title Insurance Company, Trust No. 6596, Catalina Foothills Estates, Inc., an Arizona Corporation, Barrick W. Groom, John G. Payson and Patricia Payson, husband and wife, Robert Snowden, as Trustee, and John W. Murphey, Trustee, Appellants, v. DEPARTMENT OF REVENUE, STATE BOARD OF TAX APPEALS, successor in interest to the State Board of Property Tax Appeals, Pima County Board of Supervisors, Pima County Assessor and Pima County Treasurer, Appellees.

Supreme Court of Arizona, In Banc.

July 31, 1979.

Attorney(s) appearing for the Case

Stubbs & Townsdin by Charles L. Townsdin, Jr., and Robert C. Stubbs, Tucson, for appellants.

Beer, Kalyna & Simon, by Olgerd W. Kalyna and Donald P. Roelke, Phoenix, for appellees.

HOLOHAN, Justice.

In this appeal nine property owners challenged the validity of the Pima County Assessor's valuation of their property for 1975. The nine taxpayers appealed individually pursuant to A.R.S. §§ 42-241.01 and 42-245. All nine then appealed to the Superior Court of Pima County pursuant to A.R.S. § 42-151. The nine appeals were consolidated for trial. The superior court found that the valuations...

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