Legal Opinion

El Paso Electric Co. v. Maricopa County

Arizona Supreme Court

Decided September 3, 1992No. CV-92-0180-PRPublished

1Opinion of the Court

FELDMAN, Chief Justice.

The issue in this case is whether petitioner Maricopa County used the correct value of Palo Verde Nuclear Plant Units I and II in calculating the denominator of the formula used to determine its primary property tax levy limit for the 1987 tax year pursuant to article 9, § 19 of the Arizona Constitution and A.R.S. § 42-301(A). The court of appeals held that it did not. See El Paso Elec. Co. v. Maricopa County, 171 Ariz. 489, 831 P.2d 865 (Ct.App.1992); see also Salt River Project Agric. Improv. and Power Dist. v. Maricopa County, 171 Ariz. 476, 831 P.2d 852…

2Cases cited5 opinions

  1. Arizona Tax Research Ass'n v. Department of RevenueArizona Supreme Court · 1989
  2. Salt River Project Agricultural Improvement & Power District v. Apache CountyArizona Supreme Court · 1992
  3. Arizona Tax Research Ass'n v. Maricopa CountyCourt of Appeals of Arizona · 1989
  4. Salt River Project Agricultural Improvement & Power District v. Apache CountyCourt of Appeals of Arizona · 1992
  5. El Paso Electric Co. v. Maricopa CountyCourt of Appeals of Arizona · 1992

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