GOLDER v. DEPT. OF REVENUE, STATE BD. OF TAX

Nos. 2 CA-CIV 2552 to 2 CA-CIV 2560.

123 Ariz. 271 (1978)

599 P.2d 227

Lloyd W. GOLDER and Esther B. Golder, husband and wife, Cimarron Properties Company, a partnership, A.W. Gibson and Eunice Gibson, husband and wife, Transamerica Title Insurance Company, Trust No. 6596, Catalina Foothills Estates, Inc., an Arizona Corporation, Barrick W. Groom, John G. Payson and Patricia Payson, husband and wife, Robert Snowden, as Trustee, and John W. Murphey, Trustee, Appellants, v. DEPARTMENT OF REVENUE, STATE BOARD OF TAX APPEALS, successor in interest to the State Board of Property Tax Appeals, Pima County Board of Supervisors, Pima County Assessor and Pima County Treasurer, Appellees.

Court of Appeals of Arizona, Division 2.

Rehearing Denied March 1, 1978.

Review Granted March 28, 1978.


Attorney(s) appearing for the Case

Stubbs & Townsdin, P.C. by Charles L. Townsdin, Jr., and Robert C. Stubbs, Tucson, for appellants.

Beer, Layna & Simon, P.C. by Olgerd W. Kalyna and Donald P. Roelke, Phoenix, for appellees.


OPINION

HOWARD, Judge.

This case involves the application of A.R.S. § 42-123(A)(5) which states:

"A. The department [of revenue] shall: * * * * * * 5. Adopt standard appraisal methods and techniques for use by the department and county assessors in determining the valuation of property, and prepare and maintain manuals and other necessary guidelines reflecting such methods and techniques in order to perpetuate a current inventory...

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