S & R PROPERTIES v. MARICOPA COUNTY

S & R PROPERTIES, an Arizona general partnership, a property taxpayer in Maricopa County, Petitioner-Appellee, Cross Appellant, and Don and Vicky Lamb, individual residents and property taxpayers in Maricopa County; Millie L. Henderson, an individual resident and property taxpayer in Maricopa County; Ruben E. and Gloria Schneider, individual residents and property taxpayers in Maricopa County; Karl F. and Joan Kohlhoff, individual residents and property taxpayers in Maricopa County; Carlos E. and Shirlene M. Ontiveros, individual residents and property taxpayers in Maricopa County; William Garcia, individual resident and property taxpayer in Maricopa County; Bill Johnson's Restaurants, Inc., an Arizona corporation, a property taxpayer in Maricopa County; Makoto and Yaeko Sagawa, individual residents and property taxpayers in Maricopa County; Jeff Low, individual resident and taxpayer in Maricopa County; Charles T. and Geraldine N. Gavan, individual residents and property taxpayers in Maricopa County; Sanner Contracting Co., an Arizona corporation, a property taxpayer in Maricopa County; Douglas W. Hauser and Ronald L. Sigler, individual residents and property taxpayers in Maricopa County; Joe R. and Angelita S. Gama, individual residents and property taxpayers in Maricopa County; Ohlinger Industries, Inc., an Arizona corporation, a property taxpayer in Maricopa County; Donna and Benjamin Goo, individual residents and property taxpayers in Maricopa County; 3250 Properties, an Arizona general partnership, a property taxpayer in Maricopa County; Boise Cascade Corporation, a Delaware corporation, a property taxpayer in Maricopa County; Glen A. and Vernell Jones, individual residents and property taxpayers in Maricopa County; Claire U. and Pearl Walker, individual residents and property taxpayers in Maricopa County; and S. Herbert Glendenning, individual resident and property taxpayer in Maricopa County, Petitioners-Appellees, v. MARICOPA COUNTY, a political subdivision of the State of Arizona; Paul Waddell, in his capacity as director of the Arizona Department of Revenue, a department of the State of Arizona; Glenn O. Stapley, in his capacity as the Maricopa County Treasurer; Ira Friedman, in his capacity as the Maricopa County Assessor; James Bruner, Carole Carpenter, Thomas Freestone, Edward Pastor and Betsey Bayless, in their capacities as members of the Maricopa County Board of Supervisors, Defendants-Appellants, Cross Appellees.