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COUNTY OF MARICOPA v. SPERRY RAND CORPORATION

No. 11728.

112 Ariz. 579 (1976)

544 P.2d 1094

COUNTY OF MARICOPA of the State of Arizona, a body politic, and Department of Property Valuation of the State of Arizona, Appellants, v. SPERRY RAND CORPORATION, a corporation, Appellee.

Supreme Court of Arizona, In Division.

Rehearing Denied February 24, 1976.

Attorney(s) appearing for the Case

Beer, Kalyna & Simon by Olgerd W. Kalyna, Phoenix, for appellants.

Snell & Wilmer by Burr Sutter, Phoenix, for appellee.

HOLOHAN, Justice.

The County of Maricopa and the Department of Property Valuation have appealed the judgment of the superior court entered in favor of the Sperry Rand Corporation.

In 1968 the tax assessor for Maricopa County valued the Sperry Rand property at $3,933,945.00 and the Board of Equalization approved that valuation. Sperry Rand appealed to the Board of Property Tax Appeals which upheld the valuation by the assessor. Thereafter Sperry Rand paid the...

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