Pesqueira v. Pima County Assessor

OPINION

HOWARD, Chief Judge.

This is an appeal by the State of Arizona and Pima County from a superior court review of a property tax assessment.

The issues are: (1) Whether this court has jurisdiction to hear a tax appeal; (2) whether amendment of the pleadings to add the department of revenue as a defendant was proper under Rule 15(c) and (3) whether the property was improperly classified and excessively valued.

Plaintiffs-appellees, the Pesqueiras, have a large-scale ranching operation in Mexico. They export cattle to the United States at Sasabe, Arizona. Before 1977, they paid $1 per head of…