Ray School District No. 3 v. Pinal County

LOCKWOOD, Vice Chief Justice:

Kennecott Copper Company recovered a judgment against Pinal County for a reduction in assessed valuation of its property, and for repayment of the excess taxes it had paid in the amount of $273,685. Of this amount, the judgment determined that the county had paid to Ray School District No. 3, an amount of $58,420 and to Ray High School District No. 83 an amount of $48,895 in excess of the amounts to which each was entitled under the reduced assessed valuation of the Copper Company property.

Pinal County secured from the State Tax Commission permission to exceed its…