Legal Opinion
Golder v. Department of Revenue, State Board of Tax Appeals
Court of Appeals of Arizona
Decided January 24, 1978No. Nos. 2 CA-CIV 2552 to 2 CA-CIV 2560PublishedCited by 3 opinions
1Opinion of the Court
OPINION
HOWARD, Judge.
This case involves the application of A.R.S. § 42-123(A)(5) which states:
“A. The department [of revenue] shall:
5. Adopt standard appraisal methods and techniques for use by the department and county assessors in determining the valuation of property, and prepare and maintain manuals and other necessary guidelines reflecting such methods and techniques in order to perpetuate a current inventory of all property subject to taxation and the valuation thereof. In the standard appraisal methods and techniques adopted current usage shall be included in the formula for reaching a…
2Cases cited9 opinions
- Mahone v. WilliamsSupreme Court of Alabama · 1863
- Frye v. South Phoenix Volunteer Fire Co.Arizona Supreme Court · 1950
- Burns v. HerbergerCourt of Appeals of Arizona · 1972
- Department of Revenue v. Transamerica Title InsuranceCourt of Appeals of Arizona · 1977
- State v. WoodwardSupreme Court of Alabama · 1922
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Golder v. Department of Revenue, State Board of Tax AppealsArizona Supreme Court · 1979
- TITLE USA v. Maricopa CountyArizona Tax Court · 1991
- Sears, Roebuck & Co. v. Boone County Board of Assessment AppealsCourt of Appeals of Kentucky · 1986