County of Apache v. Southwest Lumber Mills, Inc.

BERNSTEIN, Chief Justice.

This is an appeal by Apache County from a judgment of the Superior Court of that county which awarded to the appellee a refund of inventory taxes paid under protest. The taxes were levied on raw, unfinished lumber which was undergoing processing at appellee’s mill. The sole question raised is whether this property was exempt from taxation under Article IX, § 13 of the Arizona Constitution, A.R.S., which states:

“No tax shall be levied on raw or unfinished materials, unassembled parts, work in process or finished products, constituting the inventory of a manufacturer or…