El Paso Electric Co. v. Maricopa County

OPINION

CONTRERAS, Presiding Judge.

The owners of taxable real property in Maricopa County appeal from a judgment of the Arizona Tax Court determining that the county correctly calculated its levy limit for the 1987 tax year under article IX, section 19 of the Arizona Constitution and A.R.S. section 42-301. Our decision in this appeal is controlled by our opinion in Salt River Project Agricultural Improvement and Power District v. Apache County, 171 Ariz. 476, 831 P.2d 852 (1992). As in that case, we conclude that the county incorrectly calculated its levy limit and reverse.

FACTUAL AND…