Caldwell v. Department of Revenue

OPINION

RICHMOND, Chief Judge.

The state Department of Revenue and Pima County have appealed from a judgment reducing from $21,025 to $13,139 the assessed valuation for the tax year 1977 of appellee’s 50-x-145-foot lot on Speedway near Park Avenue in Tucson. Appellants contend (1) the case should have been dismissed at the close of appellee’s evidence because she failed to show that the taxing authorities’ valuation was excessive, and (2) the trial court’s finding that the market data approach to property valuation was inapplicable to appellee’s lot is clearly erroneous. We agree in each…