Cochise County v. Southern Pacific Co.

CAMERON, Judge.

Southern Pacific Company, plaintiff below, brought a suit to collect an alleged over-payment of taxes in the amount of $24,904.92, plus interest and costs. Plaintiff prevailed, and the defendants below, appellants herein, being the counties in which the plaintiff does business, and the State Tax Commission, bring this appeal. The facts and background necessary to determine this matter are basically as follows :

The Arizona statutes provide that the members of the Arizona State Tax Commission constitute the State Board of Equalization, and that said Board of Equalization shall…