Graham County v. Graham County Electric Cooperative, Inc.

KRUCKER, Chief Judge.

Graham County Electric Cooperative, hereinafter referred to as the taxpayer, pursuant to A.R.S. § 42-146, as amended, instituted suit for refund of property taxes paid under its 1968 property tax assessment. It subsequently filed another suit with respect to its 1969 property taxes and both actions were consolidated for trial, Its position was that the Department of Property Valuation had placed a valuation on its property for each year which was in excess of its full cash value.1 ■.

*555'The Department of Property Valuation had determined that the full cash value of the'…