Pima County v. American Smelting & Refining Co.

OPINION

RICHMOND, Judge.

American Smelting and Refining Company (ASARCO) brought an action pursuant to A.R.S. § 42-204 to recover a portion of 1973 taxes on personal property and improvements of its San Xavier unit, which were paid to Pima County under protest. Pima County moved to dismiss on jurisdictional grounds, contending that a taxpayer’s sole method for challenging classification or valuation of its property is an appeal under A.R.S. § 42-151, and that the action was neither timely under the latter statute nor had ASARCO exhausted its administrative remedies. The motion was denied, and…