McElhaney Cattle Co. v. Smith

I dissent. In my opinion the taxpayers are not exempt from taxes under either Art. IX, § 2 or Art. IX, § 13 of the Arizona Constitution, 1 A.R.S.

ARTICLE IX, § 2

It is necessary to determine the intention of the electorate when they amended Art. *312IX, § 2 by Initiative Petition # 102 at the General Election held on November 3, 1964. Their intent is construed at the time of the enactment, Bushnell v. Superior Court, 102 Ariz. 309, 428 P.2d 987 (1967), and subsequent changes in the law or conditions should not be considered. Maricopa County Municipal Water Conservation District No. 1 v. Southwest…