Security Properties v. Arizona Department of Property Valuation

STRUCKMEYER, Vice Chief Justice.

This is an action in which the appellants, plaintiffs below, as taxpayers, pursuant to A.R.S. § 42-204, filed a complaint in the Superior Court against the Arizona Department of Property Valuation and others, seeking a refund of real property taxes paid under protest. From a judgment of the Superior Court of Maricopa County denying any relief, they have appealed. Judgment affirmed.

Appellants urge that their properties were not uniformly assessed by the Maricopa County Assessor as compared with the same type and class, the class being commercial, of properties…