Pima County v. Cyprus-Pima Mining Co.

STRUCKMEYER, Vice Chief Justice.

By this appeal, the Arizona Department of Revenue and Pima County seek to set aside the valuation for tax purposes fixed on the open pit copper mine of Cyprus-Pima Mining Company by the Superior Court for the year 1975. The judgment of the Superior Court is reversed with directions to enter judgment in favor of appellants, reinstating the valuation of appellee’s mine at $67,300,000, the amount fixed by the State Board of Tax Appeals.

This case presents the same basic question as was presented in Mohave County v. Duval Corporation, 119 Ariz. 105, 579 P.2d 1075…