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ARIZONA DEPT. OF REVENUE v. TRICO ELEC.

No. CV-86-0080-T.

151 Ariz. 544 (1986)

729 P.2d 898

ARIZONA DEPARTMENT OF REVENUE and J. Elliott Hibbs, Director, Plaintiffs-Appellees, v. TRICO ELECTRIC COOPERATIVE, INC., an Arizona Corporation, Defendant-Appellant.

Supreme Court of Arizona, En Banc.

Reconsideration Denied January 13, 1987.

Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen., James D. Winter, Asst. Atty. Gen., Phoenix, for plaintiffs-appellees.

Molloy, Jones, Donahue, Trachta, Childers & Mallamo by John F. Molloy, Tucson, for defendant-appellant.

GORDON, Vice Chief Justice.

I.

Appellant Trico Electric Cooperative, Inc. ("Trico") owned property in Arizona subject to property tax assessment in 1982 and 1983 under A.R.S. § 42-124.011 (now § 42-144). Based on information contained in Trico's annual reports filed with the Arizona Department of Revenue (the "DOR") for years ending December 31, 1982, and December 31, 1983,...

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