Salt River Project Agricultural Improvement & Power District v. Apache County

OPINION

CONTRERAS, Presiding Judge.

The owners of taxable real property in Apache County appeal from a summary judgment entered by the Arizona Tax Court in the county’s favor. In entering summary judgment, the Arizona Tax Court determined that the county had correctly calculated its levy limit for the 1986 tax year pursuant to article IX, section 19 of the Arizona Constitution and A.R.S. section 42-301. The Arizona Tax Court based its determination upon the interpretation that Division Two of this court had given these constitutional and statutory provisions in Arizona Tax Research Ass’n v.…