OPINION
GERBER, Judge.
This case presents the issue whether Arizona's annexation statute, A.R.S. § 9-471, requires signatures on a petition for annexation to be owners of land valued at its assessed or its full cash value. We hold that the statute requires the signatures of the owners of over half the assessed value.
FACTS
In 1989 a group of landowners petitioned the Town of Cave Creek to be annexed. The area of proposed annexation bordered...
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