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DEPARTMENT OF REVENUE v. SOUTHERN UNION GAS

No. 1 CA-CIV 3288.

119 Ariz. 536 (1977)

582 P.2d 182

DEPARTMENT OF REVENUE, Appellant, v. SOUTHERN UNION GAS COMPANY, a corporation and Division One of the State Board of Tax Appeals, Appellees.

Court of Appeals of Arizona, Division 1, Department B.

Rehearing Denied August 3, 1977.

Review Granted October 12, 1977.

Attorney(s) appearing for the Case

Bruce E. Babbitt, Atty. Gen., by Mary Z. Chandler, Asst. Atty. Gen., Phoenix, for appellant.

Evans, Kitchel & Jenckes, P.C., by Joseph F. Abate, David William West, Phoenix, for Southern Union Gas Co.

Beer, Kalyna & Simon, by Olgerd W. Kalyna, Phoenix, for State Bd. of Tax Appeals.

OPINION

WREN, Acting Presiding Judge.

The Department of Revenue brings this appeal from the dismissal of its action against Southern Union Gas Co. and the State Board of Tax Appeals for failure to bring its case to trial within 90 days. The Department had filed a pleading entitled "Notice of Appeal and Complaint" contesting the Board of Tax Appeals' reduction in the valuation of Southern Union Gas Co.'s utility property for the 1974 tax year. The dismissal...

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