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CAL. PORTLAND CEMENT v. PICTURE ROCKS FIRE D.

No. 2 CA-CIV 5117.

143 Ariz. 170 (1984)

692 P.2d 1019

CALIFORNIA PORTLAND CEMENT COMPANY, a California corporation, Plaintiff/Appellee, v. The PICTURE ROCKS FIRE DISTRICT, an unincorporated association; the District Board of the Picture Rocks Fire District and Its Members, David Capen, Michael De Spain, Laura Kruger, Will Talbort, and Frank Chernis, Defendants/Appellants.

Court of Appeals of Arizona, Division 2.

Review Denied December 4, 1984.

Attorney(s) appearing for the Case

Bilby & Shoenhair, P.C. by Mary E. Mangotich, Tucson, for plaintiff/appellee.

John R. Moffitt, Tucson, for defendants/appellants.

OPINION

HOWARD, Judge.

In this appeal the fire district contends the trial court erred in voiding its annexation of the area in which appellee's plant is located and in ordering it to refund taxes collected from appellee in the sum of $164,410.99 for the year 1982 and $147,883.48 for taxes collected for 1981. Since we find the trial court based its decision upon two false conclusions of law, we agree and reverse...

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