MAGNA INV. & DEVELOPMENT CORP. v. PIMA CTY.

No. 2 CA-CIV 3717.

128 Ariz. 291 (1981)

625 P.2d 354

MAGNA INVESTMENT & DEVELOPMENT CORPORATION, a Utah corporation; Sierra Investment Company, an Arizona corporation; Joseph K. Kivel and Esther Kivel, his wife; A. Victor Kivel and Betty Jean Kivel, his wife; Daniel Kivel and Beverly Kivel, his wife; Alvin Kivel and Janice Kivel, his wife; and Federated Department Stores, Inc., on behalf of its Levy's Division, Plaintiffs/Appellees, v. PIMA COUNTY, a body politic; Arizona Department of Revenue and the State of Arizona, Defendants/Appellants.

Court of Appeals of Arizona, Division 2.

Rehearing Denied March 4, 1981.


Attorney(s) appearing for the Case

Miller, Pitt & Feldman, P.C. by Gerald Maltz, Tucson, for plaintiffs/appellees.

Stephen D. Neely, Pima County Atty., by Peter E. Pearman, Deputy County Atty., Tucson, for defendant/appellant Pima County.

Robert K. Corbin, Atty. Gen., by Barbara E. Fisher, Asst. Atty. Gen., Tucson, for defendants/appellants Department of Revenue and State of Arizona.


OPINION

HATHAWAY, Chief Judge.

In this appeal we are asked to determine whether the superior court erred in its finding that the full cash value placed upon the subject property by the county assessor for purposes of 1979 real property taxation was excessive, and in ruling on two pretrial discovery motions.

This case involves an appeal from the county assessor's determination of the full cash value of Levy's Department Store, including approximately...

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