Hillock v. Bade

OPINION

HAIRE, Presiding Judge.

On this appeal the appellant-taxpayer complains because the trial judge, after finding that the Pima County cyclical revaluation plan 1 being utilized by the appellee-assessor was unconstitutional, nevertheless denied any refund to the taxpayer, finding that any such refund would work a great and undue hardship on the governmental entities involved. See Southern Pacific Co. v. Cochise County, 9 Ariz. 395, 377 P.2d 770 (1963). The appellees, herein sometimes collectively referred to as the taxing authorities, have filed a cross-appeal contending that the Pima…