County of Maricopa v. North Central Development Co.

OPINION

WREN, Judge.

This appeal concerns the assessment of appellees’ partially completed buildings for property tax purposes for the 1971 tax year. Appellees had urged a number of grounds for the reduction or elimination of the tax before the Superior Court but the argument this Court finds dispositive is that the taxing of appellees’ properties in 1971 constituted unconstitutional discrimination in violation of the Uniformity Clause, Article 9 § 1 of the Arizona Constitution and the Equal Protection Clause of the United States Constitution.

Prior to the 1971 assessment, the Maricopa County…