State Tax Commission v. Eagle-Picher Mining & Smelting Co.

STANFORD, Justice.

Appellee, The Eagle-Picher Mining and Smelting Co., owner of mining property in Pima County, Arizona, excepted to the evaluation of its property, as made by the Arizona State Tax Commission, for taxation purposes for the year 1946. Protest, filed with the Commission, was heard on August 5, 1946, by :it, sitting as the State Board of Equalization.

The Board, on August 10th of that year, denied appellee’s protest and request for reduction of the valuation fixed, and placed the value of appellee’s property, including the mine, plant, railroad and other physical assets, at…