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CALDWELL v. DEPT. OF REVENUE

No. 2 CA-CIV 3050.

122 Ariz. 519 (1979)

596 P.2d 45

Sallyann CALDWELL, Plaintiff-Appellee, v. DEPARTMENT OF REVENUE, Pima County, Pima County Assessor and Pima County Treasurer, Defendants-Appellants.

Court of Appeals of Arizona, Division 2.

Rehearing Denied May 9, 1979.

Review Denied May 30, 1979.

Attorney(s) appearing for the Case

Waterfall, Economidis, Caldwell & Hanshaw, P.C. by Steven M. Cox, Tucson, for plaintiff-appellee.

Robert K. Corbin, Atty. Gen. by Barbara E. Fisher, Asst. Atty. Gen., Tucson, for defendant-appellant Dept. of Revenue.

Stephen D. Neely, Pima County Atty. by Peter E. Pearman, Deputy County Atty., Tucson, for defendants-appellants Pima County, Pima County Assessor, and Pima County Treasurer.

OPINION

RICHMOND, Chief Judge.

The state Department of Revenue and Pima County have appealed from a judgment reducing from $21,025 to $13,139 the assessed valuation for the tax year 1977 of appellee's 50-x-145-foot lot on Speedway near Park Avenue in Tucson. Appellants contend (1) the case should have been dismissed at the close of appellee's evidence because she failed to show that the taxing authorities' valuation was excessive, and (2) the trial court's...

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