Department of Property Valuation v. Salt River Project Agricultural Improvement & Power District

STRUCKMEYER, Vice Chief Justice.

This petition for review was brought by the Salt River Project Agricultural Improvement and Power District. It sought to vacate a decision of the Court of Appeals, Division One, 27 Ariz.App. 110, 551 P.2d 559 (1976), reversing a summary judgment granted in the Superior Court in favor of the District. We accepted review to correct certain statements made in the decision which limited the scope of the Arizona statute, A.R.S. § 42-204.

In the years 1970, 1971 and 1972, the District appealed to the State Board of Property Tax Appeals to reduce the valuation of its…