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DEPARTMENT OF PROP. VAL. v. TRICO ELECTRIC COOP., INC.

No. 12018.

113 Ariz. 68 (1976)

546 P.2d 804

DEPARTMENT OF PROPERTY VALUATION of the State of Arizona, Appellant, v. TRICO ELECTRIC COOPERATIVE, INC., an Arizona Public Service Corporation, Appellee.

Supreme Court of Arizona, En Banc.

Rehearing Denied April 6, 1976.

Attorney(s) appearing for the Case

Gary K. Nelson, Former Atty. Gen., Bruce E. Babbitt, Atty. Gen., by James D. Winter and Mary Z. Chandler, Asst. Attys. Gen., Phoenix, for appellant.

Johnson, Hayes & Dowdall, Ltd. by Anthony D. Terry and Norman S. Hull, Tucson, for appellee.

HAYS, Justice.

The appellant, Department of Property Valuation of the State of Arizona (the Department), appeals from a judgment of the Superior Court which reduced the valuation of Trico Electric Cooperative, Inc. (Trico) for purposes of property tax assessment for the years 1970, 1971 and 1972. This court has jurisdiction pursuant to Rule 47(e) (5), Rules of the Supreme Court.

Trico is a nonprofit corporation which was created to distribute electricity in...

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