Kipnis v. County of Maricopa

STRUCKMEYER, Vice Chief Justice.

This is an action by Harry Kipnis, appellant, to recover taxes paid to Maricopa County, Arizona, under protest. The Superior Court rendered judgment against Kipnis in favor of the County, and he appealed. The Court of Appeals reversed, 10 Ariz.App. 174, 457 P.2d 714, and we granted review. Opinion of the Court of Appeals vacated.

The facts out of which this dispute originated are relatively simple. In 1922, appellee, the Buckeye Water Conservation and Drainage District, was organized as an irrigation district under the provisions of what is now A.R.S. Title 45,…