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SECURITY PROPERTIES v. ARIZONA DEPT. OF PROP. VAL.

No. 11693.

112 Ariz. 54 (1975)

537 P.2d 924

SECURITY PROPERTIES, a corporation, Lillian Murdock Cece, a married woman dealing with her sole and separate property, Adams N. Nickerson, and George Waterman, III, Appellants, v. ARIZONA DEPARTMENT OF PROPERTY VALUATION, Arlo Woolery, Director of Arizona Department of Property Valuation, Maricopa County Board of Supervisors, B.W. Burns, Bob Stark, and Henry Haws, as members of the Maricopa County Board of Supervisors, Kenneth R. Kunes, Maricopa County Tax Assessor, and Leo A. Benedict, Maricopa County Treasurer, Appellees.

Supreme Court of Arizona, In Banc.

July 15, 1975.

Attorney(s) appearing for the Case

Gust, Rosenfeld & Divelbess by Robert T. Murphy, Norman C. Storey, Phoenix, for appellants.

Beer & Kalyna by Olgerd W. Kalyna, Phoenix, for appellees.

STRUCKMEYER, Vice Chief Justice.

This is an action in which the appellants, plaintiffs below, as taxpayers, pursuant to A.R.S. § 42-204, filed a complaint in the Superior Court against the Arizona Department of Property Valuation and others, seeking a refund of real property taxes paid under protest. From a judgment of the Superior Court of Maricopa County denying any relief, they have appealed. Judgment affirmed.

Appellants urge that their properties...

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