Legal Opinion

State v. Rella Verde Apartments, Inc.

Court of Appeals of Arizona

Decided January 20, 1976No. 2 CA-CIV 1930PublishedCited by 2 opinions

1Opinion of the Court

OPINION

HOWARD, Chief Judge.

The main issue in this case is the validity of Equalization Order No. 5 promulgated by the State Board of Property Tax Appeals.

As a result of Southern Pacific Company v. Cochise County, 92 Ariz. 395, 377 P. 2d 770 (1963) and the legislation passed thereafter which requires a yearly update in the valuation of real property in the state, the Board embarked on a three-year program designed to bring the value of all such property up to full cash value.

Prior to the promulgation of the order in question, county assessors valued improved properties by using a cost approach…

2Cases cited9 opinions

City of Mesa v. KillingsworthArizona Supreme Court · 1964
Southern Pacific Company v. Cochise CountyArizona Supreme Court · 1963
McCluskey v. SparksArizona Supreme Court · 1955
Danforth v. LivingstonMontana Supreme Court · 1900
Security Properties v. Arizona Department of Property ValuationArizona Supreme Court · 1975

4 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

Bd. of Sup'rs of Linn Cty. v. Dept. of RevenueSupreme Court of Iowa · 1978
State v. RELLA VERDE APTS., INC., NO. XXX-XX-XXXXCourt of Appeals of Arizona · 1976