Legal Opinion
Department of Property Valuation v. Salt River Project Agricultural Improvement & Power District
Court of Appeals of Arizona
Decided October 13, 1976No. 1 CA-CIV 2647PublishedCited by 8 opinions
1Opinion of the Court
OPINION
JACOBSON, Presiding Judge.
This appeal requires the court, among other issues, to consider the constitutionality of the statutes allowing the Department of Property Valuation to appeal to the Superior Court from a determination made by the State Board of Property Tax Appeals.
The appellee, Salt River Project Agricultural Improvement & Power District (Project) is not subject to ad valorem taxes of the state of Arizona. Art. 13, § 7 and Art. 9, § 2 of the Arizona Constitution. However, pursuant to A.R.S. § 45-2201 et seq., the Project is authorized to make voluntary contributions in lieu…
2Cases cited11 opinions
- Yakus v. United StatesSupreme Court of the United States · 1944
- Lindsey v. NormetSupreme Court of the United States · 1972
- Southern Pacific Company v. Cochise CountyArizona Supreme Court · 1963
- McCluskey v. SparksArizona Supreme Court · 1955
- Maricopa County v. Arizona Citrus Land Co.Arizona Supreme Court · 1940
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Inspiration Consolidated Copper Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1985
- Atchison, Topeka & Santa Fe Railway Co. v. State of ArizonaDistrict Court, D. Arizona · 1983
- Rcj Corp. v. Dept. of Revenue, Maricopa Cty.Arizona Tax Court · 1991
- Arizona Department of Revenue v. Navopache Electric Co-Op, Inc.Court of Appeals of Arizona · 1986
- Department of Property Valuation v. Salt River Project Agricultural Improvement & Power DistrictArizona Supreme Court · 1976
3 more not listed; retrieve them via the Exa API.