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COUNTY OF APACHE v. SOUTHWEST LUMBER MILLS, INC.

No. 6957.

92 Ariz. 323 (1962)

376 P.2d 854

COUNTY OF APACHE, State of Arizona, Appellants, v. SOUTHWEST LUMBER MILLS, INC., a Corporation, Appellee.

Supreme Court of Arizona, En Banc.

December 19, 1962.

Attorney(s) appearing for the Case

Wade Church, Former Atty. Gen., Stanley Z. Goodfarb, Asst. Atty., Gen., Robert Pickrell, Present Atty. Gen., and D.L. Greer, County Atty., for appellants.

Stevenson & Babbitt, Flagstaff, for appellee.

BERNSTEIN, Chief Justice.

This is an appeal by Apache County from a judgment of the Superior Court of that county which awarded to the appellee a refund of inventory taxes paid under protest. The taxes were levied on raw, unfinished lumber which was undergoing processing at appellee's mill. The sole question raised is whether this property was exempt from taxation under Article IX, § 13 of the Arizona Constitution, A.R.S., which states:

"No tax shall...

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