No. 2 CA-CIV 3896.

130 Ariz. 83 (1981)

634 P.2d 10

HECLA MINING COMPANY, a corporation, El Paso Natural Gas Company, a corporation, and Noranda Lakeshore Mines, Inc., a corporation, Plaintiffs/Appellants, v. DEPARTMENT OF REVENUE, a Department of the State of Arizona, Board of Tax Appeals, Division One, an agency of the State of Arizona, Jim L. Turnbull, County Treasurer of Pinal County, C.E. McKee, County Assessor of Pinal County, and Pinal County, a political subdivision of the State of Arizona, Defendants/Appellees.

Court of Appeals of Arizona, Division 2.

Rehearing Denied September 2, 1981.

Review Denied September 22, 1981.

Attorney(s) appearing for the Case

Twitty, Sievwright & Mills by John F. Mills, Phoenix, for plaintiffs/appellants.

Robert K. Corbin, Atty. Gen. by James D. Winter, Asst. Atty. Gen., Phoenix, for defendants/appellees.


HATHAWAY, Chief Judge.

The appellants have brought this appeal to challenge the trial court's granting of summary judgment in favor of appellees and its denial of appellants' cross-motion for summary judgment. The case involves the classification of appellants' property by the appellee Department of Revenue as a "producing mine" for the year 1979.

Appellants Hecla and El Paso Natural Gas Company obtained the lease on the Papago Indian Reservation...

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