Yuma County v. Arizona Edison Co.

UDALL, Justice.

This is an appeal from a judgment voiding for want of jurisdiction an order of the State Board of Equalization increasing the valuation, for taxation purposes, of the electric, gas and water plants of the Arizona Edison Company in Yuma County. For convenience’ sake this taxpayer, plaintiff in the court below, will be referred to as the Company, and the State Board of Equalization, one of the defendants in the lower court and an appellant here, as the Equalization Board.

A resume of the "facts will make more understandable the legal problems involved. For the year 1943 the Yuma…