Cited by
Opinions in Arizona that cite Navajo County v. Four Corners Pipe Line Company, 479 P.2d 174.
- Transwestern v. Ador Ariz. Ct. App. Div. 1 2020
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Transwestern v. Ador
Ariz. Ct. App. Div. 1 2020
("[I]t is not the function of the judiciary to promulgate tax assessment regulations in the form of judicial opinions.").
- Inspiration Consolidated Copper Co. v. Arizona Department of Revenue 709 P.2d 573 Ariz. Ct. App. Div. 1 1985
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Inspiration Consolidated Copper Co. v. Arizona Department of Revenue
709 P.2d 573
Ariz. Ct. App. Div. 1 1985
The split in Arizona decisional law appears to have developed as a , and the rationale finally adopted by the court in its supplemental opinion on rehearing
- New Pueblo Constructors, Inc. v. State 696 P.2d 185 Ariz. 1985
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New Pueblo Constructors, Inc. v. State
696 P.2d 185
Ariz. 1985
348 , vacated on other grounds, , Atty.
- Pesqueira v. Pima County Assessor 650 P.2d 1237 Ariz. Ct. App. Div. 2 1982
- Pesqueira v. Pima County Assessor 650 P.2d 1237 Ariz. Ct. App. Div. 2 1982
- Magna Investment & Development Corp. v. Pima County 625 P.2d 354 Ariz. Ct. App. Div. 2 1981
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Magna Investment & Development Corp. v. Pima County
625 P.2d 354
Ariz. Ct. App. Div. 2 1981
Department of Property Valuation v. Trico Electric Cooperative, Inc., , Graham County v. Graham County Electric Cooperative, Inc., , , reh.
- Pima County v. Cyprus-Pima Mining Co. 579 P.2d 1081 Ariz. 1978
- Mohave County v. Duval Corp. 579 P.2d 1075 Ariz. 1978
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Mohave County v. Duval Corp.
579 P.2d 1075
Ariz. 1978
we quoted with approval this language: “ ‘It is generally recognized that a taxpayer is not entitled to relief * * * simply because the value of his property would be fixed substantially lower if computed by a different method even if the court thought such method to be preferable to t
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Pima County v. Cyprus-Pima Mining Co.
579 P.2d 1081
Ariz. 1978
Mohave County v. Duval Corp., supra; , rehearing denied
- Rancho Del Oro Apartment Co. v. State 579 P.2d 1107 Ariz. Ct. App. Div. 2 1978
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Rancho Del Oro Apartment Co. v. State
579 P.2d 1107
Ariz. Ct. App. Div. 2 1978
The court’s function in this area of taxation is the same as in the other traditional areas of administrative law; that is to review the actions of such administrative bodies and to super-impose its opinion only in the event that the agency abused its legislatively-delegated duty.”
- County of Maricopa v. North Central Development Co. 556 P.2d 1164 Ariz. Ct. App. Div. 1 1976
- County of Maricopa v. North Central Development Co. 556 P.2d 1164 Ariz. Ct. App. Div. 1 1976
- Department of Property Valuation v. Trico Electric Cooperative, Inc. 546 P.2d 804 Ariz. 1976
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Department of Property Valuation v. Trico Electric Cooperative, Inc.
546 P.2d 804
Ariz. 1976
.a condition precedent to the court’s assumption of jurisdiction to make its own evaluation.”
- Security Properties v. Arizona Department of Property Valuation 537 P.2d 924 Ariz. 1975
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Security Properties v. Arizona Department of Property Valuation
537 P.2d 924
Ariz. 1975
Appellants did not establish a systematic, intentional discrimination and there was, accordingly, no question presented as to the unconstitutionality of the assessment, Transamerica Development Co. v. County of Maricopa, supra; , McCluskey v. Sparks, supra.
- Navajo County v. PEABODY COAL COMPANY 532 P.2d 201 Ariz. Ct. App. Div. 1 1975
- Navajo County v. PEABODY COAL COMPANY 532 P.2d 201 Ariz. Ct. App. Div. 1 1975
- Burns v. Herberger 498 P.2d 536 Ariz. Ct. App. Div. 1 1972
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Burns v. Herberger
498 P.2d 536
Ariz. Ct. App. Div. 1 1972
State Public Works Board v. Stevenson, 5 Cal.App.3d 60 , 84 Cal.Rptr.
- Graham County v. Graham County Electric Cooperative, Inc. 494 P.2d 754 Ariz. Ct. App. Div. 2 1972
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Graham County v. Graham County Electric Cooperative, Inc.
494 P.2d 754
Ariz. Ct. App. Div. 2 1972
Since the taxpayer failed to proveby competent evidence that the value placed on its property by the Department of-Valuation was excessive, the Department’s valuation must stand as “correct and lawful:” , , rehearing denied
- Talley v. Paradise Memorial Gardens, Inc. 491 P.2d 439 Ariz. 1971
- Talley v. Paradise Memorial Gardens, Inc. 491 P.2d 439 Ariz. 1971
- County of Pima v. Trico Electric Cooperative 489 P.2d 1219 Ariz. Ct. App. Div. 2 1971
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County of Pima v. Trico Electric Cooperative
489 P.2d 1219
Ariz. Ct. App. Div. 2 1971
If their position is correct, Trico’s failure to prove by competent evidence that the value placed on its property by the Department of Valuation was excessive, leaves the Department’s valuation standing as “correct and lawful.” , , rehearing denied
- Transamerica Development Co. v. County of Maricopa 489 P.2d 33 Ariz. 1971
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Transamerica Development Co. v. County of Maricopa
489 P.2d 33
Ariz. 1971
states, “The valuation as approved by the state board shall be presumed to be correct and lawful.”
- County of Yuma v. Tongeland 488 P.2d 51 Ariz. Ct. App. Div. 1 1971
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County of Yuma v. Tongeland
488 P.2d 51
Ariz. Ct. App. Div. 1 1971
rehearing denied, , the court held that in the absence-of sufficient competent evidence to support a finding that the value placed on the property by the Department of Property Valuation was inequitable or excessive, such value must stand as “co
- Guard v. County of Maricopa 481 P.2d 873 Ariz. Ct. App. Div. 1 1971
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Guard v. County of Maricopa
481 P.2d 873
Ariz. Ct. App. Div. 1 1971
Navajo County, Arizona, , A.R.S.