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DEPT. OF REV. v. ARIZONA PUBLIC SERVICE CO.

No. 13339-PR.

119 Ariz. 169 (1978)

580 P.2d 1

DEPARTMENT OF REVENUE, Appellant, v. ARIZONA PUBLIC SERVICE COMPANY, a corporation, and Division One of the State Board of Tax Appeals, Appellees.

Supreme Court of Arizona, In Banc.

May 23, 1978.

Attorney(s) appearing for the Case

John A. LaSota, Jr., Atty. Gen., Bruce E. Babbitt, Former Atty. Gen. by Mary Z. Chandler, Donald P. Roelke, Asst. Attys. Gen., Phoenix, for appellant.

Snell & Wilmer by Burr Sutter, Phoenix, for appellee Arizona Public Service Co.

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

STRUCKMEYER, Vice Chief Justice.

This appeal is brought by the Department of Revenue from the dismissal of its tax appeal in the Superior Court. The Superior Court dismissed for the reason that the Department of Revenue failed to bring the appeal to trial within ninety days. The Court of Appeals, Division One, remanded for reconsideration in a memorandum opinion. Opinion of the Court of Appeals vacated. Order of the Superior Court reversed.

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