Cty. of Pima v. State Dept. of Revenue, Etc.

HAYS, Justice.

This is an appeal of the trial court’s order granting a motion to dismiss. We have jurisdiction pursuant to rule 47(e)(5) of the Rules of the Supreme Court, 17A A.R.S.

The facts necessary to the determination of this appeal are as follows. In 1974 the Arizona Department of Revenue (hereafter the “Department”) determined, pursuant to A.R.S. § 42-124, the value of various mines owned by the appellee mining companies located in Pima County. This valuation was duly transmitted to the Board of Supervisors of Pima County. An appeal of the Department’s valuation was thereafter taken to…