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INSPIRATION CONSOL. COPPER v. ARIZONA DEPT.

No. 1 CA-CIV 6603.

147 Ariz. 216 (1985)

709 P.2d 573

INSPIRATION CONSOLIDATED COPPER COMPANY, Plaintiff-Appellee, v. The ARIZONA DEPARTMENT OF REVENUE; and Gila County, Defendants-Appellants.

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

September 19, 1985.

Attorney(s) appearing for the Case

Lewis & Roca by John P. Frank, Douglas L. Irish and Patrick Derdenger, Phoenix, for plaintiff-appellee.

Robert K. Corbin, Atty. Gen. by James P. Winter, Asst. Atty. Gen., Phoenix, and Little, Fisher, Bromley & Siegel, P.C. by Barbara E. Fisher, Sp. Asst. Atty. Gen., Tucson, for defendants-appellants.

OPINION

HAIRE, Presiding Judge.

This is an appeal by the Arizona Department of Revenue (Department) and Gila County from a superior court judgment which held that Inspiration Consolidated Copper Company (Inspiration), was entitled to a tax refund because the valuation established by the Department for Inspiration's producing copper mine near Miami, Arizona was excessive. The Department's valuation, which was affirmed by the State Board of Tax Appeals, set...

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