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McELHANEY CATTLE CO. v. SMITH

No. 1 CA-CIV 4746.

132 Ariz. 306 (1981)

645 P.2d 821

McELHANEY CATTLE COMPANY, an Arizona corporation; S & V Cattle Company, an Arizona partnership; and Gary and Carol Oden, individually, Plaintiffs-Appellees, v. Alberta SMITH, in her capacity as Yuma County Assessor; Bill F. Walker, as Treasurer of Yuma County, Arizona; Yuma County, Arizona; and the Arizona Department of Revenue, Defendants-Appellants.

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

Rehearing Denied April 16, 1981.

Review Granted May 5, 1981.

Attorney(s) appearing for the Case

Rolle, Jones, Benton & Cole by F. Keith Benton, Yuma, and Jennings, Strouss & Salmon by Charles R. Hoover, Neil Vincent Wake, K. Layne Morrill, Phoenix, for plaintiffs-appellees.

Robert K. Corbin, Atty. Gen. by James D. Winter, Asst. Atty. Gen., Phoenix, for defendants-appellants.

OPINION

JACOBSON, Judge.

This case of first impression in Arizona requires the determination of whether the cattle comprising the "inventory" of a commercial feedlot are exempt from taxation under the "wholesaler" exemption provided by Article IX, § 2 of the Arizona Constitution or the "manufacturer" exemption provided by Article IX, § 13 of the Arizona Constitution.

This action was filed by McElhaney...

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