County of Maricopa v. Arizona Tractor & Equipment Co.

Arizona Tractor and Equipment Company, a corporation, hereinafter called plaintiff, brought suit in the superior court of Maricopa county against the County of Maricopa and State of Arizona, hereinafter called defendants, for a declaratory judgment to ascertain against which, if any, of the parcels of real estate described in its complaint the lien of certain taxes levied against personal property owned by the plaintiff is impressed.

The facts of the case are not in dispute and may be stated as follows: Plaintiff, during the years 1931 to 1935, inclusive, owned certain separate parcels of real…