State Tax Commission v. Superior Court

HAYS, Justice.

The petitioner, State Tax Commission of Arizona, applied for a Writ of Prohibition to prohibit the Superior Court of the State of Arizona, Charles L. Hardy, Judge thereof, from proceeding further on the application for injunction which had been filed by the plaintiffs in the court below. The respondents who are the real parties in interest have filed complaints which seek to determine the legality of Arizona’s property tax classification system as it applies to them.

Basically, the two types of property involved are airlines and tank cars. There are specific sections of the…