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FIRST INTERSTATE BANK v. DEPT. OF REVENUE

No. 1 CA-TX 94-0018.

185 Ariz. 433 (1995)

916 P.2d 1149

FIRST INTERSTATE BANK OF ARIZONA, a corporation, Petitioner, Plaintiff-Appellant, Cross-Appellee, v. STATE of Arizona DEPARTMENT OF REVENUE, Respondent, Defendant-Appellee, and Pima County, a body politic and corporate; Ed Moore, Dan Eckstrom, Mike Boyd, Paul Marsh and Raul Grijalva, as members of the Pima County Board of Supervisors; Alan Lang, in his capacity as Pima County Assessor; and James L. Kirk, in his capacity as Pima County Treasurer, Respondents, Defendants-Appellees, Cross-Appellants.

Court of Appeals of Arizona, Division 1, Department T.

Reconsideration Denied February 23, 1996.

Review Denied May 21, 1996.

Attorney(s) appearing for the Case

Munger and Munger by John F. Munger and Mark E. Chadwick, Tucson, for Plaintiff-Appellant, Cross-Appellee.

Stephen D. Neely, Pima County Attorney by Peter E. Pearman, Deputy County Attorney, Tucson, for Defendants-Appellees, Cross-Appellants.

Grant Woods, the Attorney General by Michael F. Kempner and Ileen K. Keenan, Assistant Attorneys General, Phoenix, for Defendant-Appellee.

OPINION

KLEINSCHMIDT, Judge.

This case presents a question of how personal property is to be assessed for tax purposes. Every county assessor maintains two tax assessment rolls as required by statute. One is the secured tax roll, referred to in Ariz. Rev. Stat. Ann. ("A.R.S.") section 42-238. The other is the unsecured tax roll provided for in A.R.S. section 42-601. Real property must be placed on the secured roll and personal property must be...

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