State v. Superior Court for Maricopa County

STRUCKMEYER, Vice Chief Justice.

Petitioners, by this special action, seek relief from a summary judgment of the Superior Court of Maricopa County which held that respondent Kerr-McGee Corpora tion’s oil and gas leases were not subject to the ad valorem property tax imposed by A.R.S. § 42-227.04. We accepted jurisdiction pursuant to the authority of Article 6, § 5, Constitution of Arizona, which provides that the Supreme Court of Arizona has power to issue writs of review.

The facts are undisputed. Respondent Kerr-McGee is the lessee under certain gas and oil leases with the Navajo Indian…