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ARIZONA TAX RESEARCH v. MARICOPA COUNTY

Nos. 2 CA-CV 88-0384, 2 CA-CV 88-0390.

162 Ariz. 94 (1989)

781 P.2d 71

ARIZONA TAX RESEARCH ASSOCIATION, an Arizona non-profit corporation; Arizona Public Service Company; and Salt River Project Agricultural Improvement and Power District, Plaintiffs/Appellants/Cross-Appellees, v. MARICOPA COUNTY, Defendant/Appellee/Cross-Appellant, ARIZONA TAX RESEARCH ASSOCIATION, an Arizona non-profit corporation, Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellee.

Court of Appeals of Arizona, Division 2, Department A.

Review Granted July 17, 1989.

Attorney(s) appearing for the Case

Fennemore Craig by Paul J. Mooney and Ren R. Hayhurst, Phoenix, for plaintiffs/appellants/cross-appellees Arizona Tax Research Ass'n.

Snell & Wilmer by Vaughn A. Crawford, Eileen J. Moore and Stephen C. Newmark, Phoenix, for plaintiff/appellant/cross-appellee Arizona Public Service Co.

Jennings, Strouss & Salmon by Ann M. Dumenil, Phoenix, for plaintiff/appellant/cross-appellee Salt River Project.

Lewis and Roca by John P. Frank, Patrick Derdenger and Gale L. Garriott, Phoenix, for defendant/appellee/cross-appellant Maricopa County.

Robert K. Corbin, Atty. Gen. by Toni McClory and Michael G. Prost, Phoenix, for defendant/appellee Arizona Dept. of Revenue.

Mohr, Hackett, Pederson, Blakley, Randolph & Haga by David L. Haga and Robert E. Jacobson, Phoenix, amicus curiae.

Lewis and Roca by John P. Frank, Patrick Derdenger and Gale L. Garriott, Phoenix, amicus curiae.

OPINION

LIVERMORE, Presiding Judge.

This case arose from a dispute over how the property tax levy limitation is to be calculated under § 42-301(A) when utility property previously under construction is completed and placed into service.

In late 1987 a number of property owners filed suit challenging the legality of Maricopa County's calculation of the 1987 primary property tax rate and levy limitation and requesting refunds, declaratory relief...

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