NELSON MACHINERY COMPANY v. Yavapai County

CAMERON, Justice.

This is an appeal by the plaintiff, Nelson Machinery Company, from an order of the Superior Court granting defendant Yavapai County’s motion to dismiss the complaint.

We are called upon to determine whether the legislature did require a person claiming a constitutional “self-executing” exemption from the payment of an inventory tax to file an affidavit before such exemption may be granted.

The facts are not in dispute and are briefly as follows. Nelson Machinery is a retailer and wholesaler engaged in the resale of used mining machinery and equipment. On 30 December 1968,…