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McELHANEY CATTLE CO. v. SMITH

No. 15433-PR.

132 Ariz. 286 (1982)

645 P.2d 801

McELHANEY CATTLE COMPANY, an Arizona corporation; S & V Cattle Company, an Arizona partnership; and Gary and Carol Oden, individually, 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, Appellants.

Supreme Court of Arizona, En Banc.

Rehearing Denied May 25, 1982.

Attorney(s) appearing for the Case

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

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

HOLOHAN, Chief Justice.

This case presents the question whether cattle being fed at a commercial feedlot are "inventory" exempt from taxation under either the "wholesaler" exemption provided by Article IX, § 2 of the Arizona Constitution or the "manufacturer" exemption provided by Article IX, § 13. We conclude that neither exemption is applicable.

This action was filed by McElhaney Cattle Company (McElhaney), S & V Cattle Company (S & V)...

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