Arizona Eastern Railroad v. Graham County

Quoting from appellee’s brief, we find the statement of the question presented for decision on this record:

“Must one who has paid an illegal tax under protest file within six months thereafter a verified demand with the hoard of supervisors as required by paragraph 2434, R. S. A. 1913, Civil Code, as a condition precedent to bringing suit against the county

Our answer is “No,” for the reasons following. In order to contest the validity of the equalized assessed valuation of property for taxation, the taxpayer is required to pay the tax, under protest, and whenever the tax has been paid, he may…