Legal Opinion

Pima County v. American Smelting & Refining Co.

Court of Appeals of Arizona

Decided March 19, 1974No. 2 CA-CIV 1408PublishedCited by 5 opinions

1Opinion of the Court

OPINION

HATHAWAY, Chief Judge.

Appellants have appealed from a judgment entered against them upon appellee’s motion for summary judgment.

American Smelting & Refining Company, a New Jersey corporation, hereinafter called ASARCO or the plaintiff, filed a complaint in the Superior Court of Pima County seeking to recover from Pima County, property taxes paid under protest, as follows:

TAX YEAR AMOUNT

1969 $109,335.40

1970 125,837.60

1971 135,145.56

1972 (first half) 72,297.96

$442,616.52

together with interest at the rate of 6% per annum from the date of each payment and costs.

The action was filed…

2Cases cited2 opinions

  1. Maricopa County v. Fox Riverside Theatre Corp.Arizona Supreme Court · 1941
  2. Navajo County v. Monument Valley Inn, Inc.Court of Appeals of Arizona · 1970

3Cited by5 opinions

  1. Cutter Aviation, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1997
  2. White Mountain Apache Tribe v. BrackerCourt of Appeals of Arizona · 1978
  3. Navajo County v. Peabody Coal CompanyCourt of Appeals of Arizona · 1975
  4. Navajo County v. PEABODY COAL COMPANYCourt of Appeals of Arizona · 1975
  5. Pima County v. American Smelting & Refining Co.Court of Appeals of Arizona · 1977

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