Transamerica Development Co. v. County of Maricopa

CAMERON, Justice.

This is an appeal from a judgment of the Maricopa County Superior Court which affirmed a decision of the State Board of Tax Appeals fixing the valuation on appellant Transamerica Development Company’s property, a shopping center located in Maricopa County, Arizona. Transamerica also appeals from the denial of its motion for a new trial.

We are called upon to determine whether the property in question was assessed at its actual full cash value for the year 1969, as the Maricopa County Assessor, the State Board of Property Tax Appeals, and the trial judge found to be the case,…