County of Maricopa v. Sperry Rand Corporation

HOLOHAN, Justice.

The County of Maricopa and the Department of Property Valuation have appealed the judgment of the superior court entered in favor of the Sperry Rand Corporation.

In 1968 the tax assessor for Maricopa County valued-the Sperry Rand property at $3,933,945.00 and the Board of Equalization approved that valuation. Sperry Rand appealed to the Board of Property Tax Appeals which upheld the valuation by the assessor. Thereafter Sperry Rand paid the taxes under protest and appealed the decisions of the Board of Equalization and the Board of Tax Appeals to the superior court where the…