Legal Opinion
County of Pima v. Trico Electric Cooperative
Court of Appeals of Arizona
Decided October 27, 1971No. 2 CA-CIV 919PublishedCited by 4 opinions
1Opinion of the Court
KRUCKER, Chief Judge.
Trico Electric Cooperative filed actions in three counties, Santa Cruz, Pinal, and Pima, seeking refund of 1969 property taxes paid by it under protest. These actions, pursuant to A.R.S. §§ 42-146 and 42-147 were consolidated and tried in Pima County Superior Court.
The trial court found that the $3,298,000 valuation of Trico’s property for 1969, as made by the Department of Property Valuation was excessive and that the full cash value thereof was $2,250,000. Judgment was subsequently entered in accordance therewith directing the respective counties to refund to Trico a…
2Cases cited8 opinions
- Springfield Marine Bank v. Property Tax Appeal BoardIllinois Supreme Court · 1970
- Public Service Co. v. New HamptonSupreme Court of New Hampshire · 1957
- Crossroads Center (Rochester), Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1970
- McCrory Stores Corp. v. City of Asbury ParkNew Jersey Superior Court Appellate Division · 1965
- Navajo County v. Four Corners Pipe Line CompanyArizona Supreme Court · 1970
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3Cited by4 opinions
- New England Power Co. v. Town of LittletonSupreme Court of New Hampshire · 1974
- Graham County v. Graham County Electric Cooperative, Inc.Court of Appeals of Arizona · 1972
- CAF Investment Co. v. Saginaw TownshipMichigan Supreme Court · 1981
- CAF Investment Co. v. Saginaw TownshipMichigan Supreme Court · 1981